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[Cites 0, Cited by 0] [Section 58(11)] [Section 58] [Entire Act]

Union of India - Subsection

Section 58(11)(f) in The Income Tax Act, 2025

(f)an assessee, who is in possession of a goods carriage, whether taken on hire purchase or on instalments and for which the whole or part of the amount payable is still due, shall be deemed to be the owner of such goods carriage.