Section 2(101)(a) in The Income Tax Act, 2025

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Union of India - Subsection

Section 2(101)(a) in The Income Tax Act, 2025

(a)"short-term capital asset" means a capital asset held by an assessee for not more than twenty-four months immediately preceding the date of its transfer; and

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Union of India - Subsection

Section 2(101)(a) in The Income Tax Act, 2025