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[Cites 0, Cited by 0] [Section 79] [Entire Act]

Union of India - Subsection

Section 79(3) in The Income Tax Act, 2025

(3)For the purposes of this section, the expression "quoted share" means the share quoted on any recognised stock exchange with regularity from time to time, where the quotation of such share is based on current transaction made in the ordinary course of business.