Section 33AB(8)(i) in The Income Tax Act, 1961

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Union of India - Subsection

Section 33AB(8)(i) in The Income Tax Act, 1961

(i)where the asset is sold or otherwise transferred by the assessee to Government, a local authority, a corporation established by or under a Central, State or Provincial Act or a Government company as defined in section 617 of the Companies Act, 1956 (1 of 1956); or

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Union of India - Subsection

Section 33AB(8)(i) in The Income Tax Act, 1961