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[Cites 0, Cited by 0] [Section 67(12)] [Section 67] [Entire Act]

Union of India - Subsection

Section 67(12)(b) in The Income Tax Act, 2025

(b)the amount by which the compensation or consideration is enhanced or further enhanced by the court, tribunal or other authority shall be deemed to be income chargeable under the head "Capital gains" of the tax year in which such amount is received;