Section 269A(1)(B) in The Income Tax Act, 1961

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Union of India - Subsection

Section 269A(1)(B) in The Income Tax Act, 1961

(B)in a case where the consideration for the transfer consists of a thing or things and a sum of money, the aggregate of the price that such thing or things would ordinarily fetch on sale in the open market on the date of execution of the instrument of transfer and such sum;

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Union of India - Subsection

Section 269A(1)(B) in The Income Tax Act, 1961