Section 54GB(3)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 54GB(3)(b) in The Income Tax Act, 1961

(b)the amount that would not have been so charged had the amount actually utilised for the purchase of the new asset within the period specified in sub-section (1) been the cost of the new asset,

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Union of India - Subsection

Section 54GB(3)(b) in The Income Tax Act, 1961