Section 79(2)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 5] [Section 79(2)] [Section 79] [Entire Act]

Union of India - Subsection

Section 79(2)(a) in The Income Tax Act, 1961

(a)to a case where a change in the said voting power and shareholding takes place in a previous year consequent upon the death of a shareholder or on account of transfer of shares by way of gift to any relative of the shareholder making such gift;

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Union of India - Subsection

Section 79(2)(a) in The Income Tax Act, 1961