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[Cites 0, Cited by 0] [Section 175] [Entire Act]

Union of India - Subsection

Section 175(2) in The Income Tax Act, 2025

(2)Where similar securities as referred to in sub-section (1) are bought or acquired, the owner shall not be under greater liability to income-tax than he would if the original securities had been bought back or reacquired.