Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 25(e)] [Section 25] [Entire Act] Union of India - Subsection Section 25(e)(i) in The Income Tax Act, 2025 (i)by virtue of transfer of such property by way of sale or exchange or original or extendible lease for a term of not less than twelve years; or