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[Cites 0, Cited by 0] [Section 67(15)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(15)(b) in The Income Tax Act, 2025

(b)"specified agreement" means a registered agreement in which a person owning land or building, or both, agrees to allow another person to develop a real estate project on such land or building, or both, in consideration of a share, being land or building or both, in such project, whether with or without payment of part of the consideration in cash.