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

Union of India - Subsection

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

(c)in the case of a capital asset being a share or shares in an Indian company, which becomes the property of the assessee in consideration of a transfer referred to in clause (vii) of section 47, there shall be included the period for which the share or shares in the amalgamating company were held by the assessee ;