Section 181(2)(e) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 181(2)] [Section 181] [Entire Act]

Union of India - Subsection

Section 181(2)(e) in The Income Tax Act, 2025

(e)reallocating amongst the parties to the arrangement—

(i)any accrual, or receipt, of a capital nature or revenue nature; or

(ii)any expenditure, deduction, relief or rebate;