Section 54(2)(i) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 54(2)] [Section 54] [Entire Act]

Union of India - Subsection

Section 54(2)(i) in The Income Tax Act, 1961

(i)the amount not so utilised shall be charged under section 45 as the income of the previous year in which the period of three years from the date of the transfer of the original asset expires; and

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Union of India - Subsection

Section 54(2)(i) in The Income Tax Act, 1961