Section 84(1)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 84(1)] [Section 84] [Entire Act]

Union of India - Subsection

Section 84(1)(a) in The Income Tax Act, 2025

(a)capital gains arising from the transfer by way of compulsory acquisition under any law, of a capital asset being land or building or any right in land or building, forming part of an industrial undertaking belonging to him, which was being used by the assessee for the business of the said undertaking in the two years immediately preceding the date of transfer (original asset); and

Legal Document View

Unlock Advanced Research with PRISMAI

Union of India - Subsection

Section 84(1)(a) in The Income Tax Act, 2025