Section 2(42A)(ii) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 2(42A)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(42A)(ii) in The Income Tax Act, 1961

(ii)In respect of capital assets other than those mentioned in clause (i), the period for which any capital asset is held by the assessee shall be determined subject to any rules which the Board may make in this behalf.

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Union of India - Subsection

Section 2(42A)(ii) in The Income Tax Act, 1961