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[Cites 0, Cited by 0] [Section 174(6)] [Section 174] [Entire Act]

Union of India - Subsection

Section 174(6)(a) in The Income Tax Act, 2025

(a)references to assets representing any assets, income or accumulations of income include references to shares in or obligation of any company to which, or obligation of any other person to whom, those assets, that income or those accumulations are or have been transferred;