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[Cites 0, Cited by 6] [Section 115C] [Entire Act]

Union of India - Subsection

Section 115C(f) in The Income Tax Act, 1961

(f)"specified asset" means any of the following assets, namely:-
(i)shares in an Indian company;
(ii)debentures issued by an Indian company which is not a private company as defined in the Companies Act, 1956 (1 of 1956);
(iii)deposits with an Indian company which is not a private company as defined in the Companies Act, 1956 (1 of 1956);
(iv)any security of the Central Government as defined in clause (2) of section 2 of the Public Debt Act, 1944 (18 of 1944);
(v)such other assets as the Central Government may specify in this behalf by notification in the Official Gazette.