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[Cites 0, Cited by 0] [Section 163(1)] [Section 163] [Entire Act]

Union of India - Subsection

Section 163(1)(a) in The Income Tax Act, 2025

(a)the purchase, sale, transfer, lease or use of tangible property, including building, transportation vehicle, machinery, equipment, tools, plant, furniture, commodity or any other article, product or thing;