Section 90(1)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 90(1)] [Section 90] [Entire Act]

Union of India - Subsection

Section 90(1)(a) in The Income Tax Act, 2025

(a)in relation to a capital asset being goodwill or any intangible asset of a business, or a right to manufacture, produce or process any article or thing, or right to carry on any business or profession, or any other right, shall be taken to be nil; and

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Union of India - Subsection

Section 90(1)(a) in The Income Tax Act, 2025