Section 54EA(3)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 54EA(3)] [Section 54EA] [Entire Act]

Union of India - Subsection

Section 54EA(3)(a) in The Income Tax Act, 1961

(a)"cost", in relation to any ] [specified securities] [Substituted by Act 14 of 1997, Section 2, for certain words (w.e.f. 1.10.1996).][, means the amount invested in such ] [Inserted by Act 33 of 1996, Section 20 (w.e.f. 1.10.1996).][specified securities] [Substituted by Act 14 of 1997, Section 2, for certain words (w.e.f. 1.10.1996).][out of the net consideration received or accruing as a result of the transfer of the original asset; [Inserted by Act 33 of 1996, Section 20 (w.e.f. 1.10.1996).]

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Union of India - Subsection

Section 54EA(3)(a) in The Income Tax Act, 1961