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[Cites 0, Cited by 0] [Section 341(10)] [Section 341] [Entire Act]

Union of India - Subsection

Section 341(10)(b) in The Income Tax Act, 2025

(b)"cost of transferred asset" means the aggregate of the cost of acquisition (as ascertained for the purposes of sections 72 and 73) of the capital asset which is subject of the transfer and the cost of any improvement thereto within the meaning assigned to that expression in section 90(1)(b);