Section 17CB(2)(ii) in Income Tax Rules, 1962

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Union of India - Subsection

Section 17CB(2)(ii) in Income Tax Rules, 1962

(ii)where on the specified date, there is no trading in such shares and securities on a recognised stock exchange, the average of the lowest and highest price of such shares and securities on a recognised stock exchange on a date immediately preceding the specified date when such shares and securities were traded on a recognised stock exchange,

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Union of India - Subsection

Section 17CB(2)(ii) in Income Tax Rules, 1962