Section 10(37)(ii) in The Income Tax Act, 1961

[Cites 0, Cited by 10] [Section 10(37)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(37)(ii) in The Income Tax Act, 1961

(ii)such land, during the period of two years immediately preceding the date of transfer, was being used for agricultural purposes by such Hindu undivided family or individual or a parent of his;

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Union of India - Subsection

Section 10(37)(ii) in The Income Tax Act, 1961