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

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

Union of India - Subsection

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

(c)any compensation as referred to in clause (b) received in pursuance of an interim order of a court, tribunal or other authority shall be deemed as income chargeable under the head "Capital gains" of the tax year in which the final order of such court, tribunal or other authority is made; and

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

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