Section 2(42A)(e) in The Income Tax Act, 1961

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Union of India - Subsection

Section 2(42A)(e) in The Income Tax Act, 1961

(e)in the case of a capital asset, being the right to subscribe to any financial asset, which is renounced in favour of any other person, the period shall be reckoned from the date of the offer of such right by the company or institution, as the case may be, making such offer ;

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Union of India - Subsection

Section 2(42A)(e) in The Income Tax Act, 1961