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[Cites 0, Cited by 0] [Section 90] [Entire Act]

Union of India - Subsection

Section 90(11) in The Income Tax Act, 2025

(11)If the cost for which the previous owner acquired the property cannot be ascertained, the cost of acquisition to the previous owner shall be the fair market value on the date on which the capital asset became the property of the previous owner.