Section 67(10)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 67(10)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(10)(a) in The Income Tax Act, 2025

(a)any profits or gains arising from such receipt shall be deemed as income of the specified entity of the tax year of such receipt by the specified person and chargeable to income-tax under the head "Capital gains"; and

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 67(10)(a) in The Income Tax Act, 2025