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[Cites 0, Cited by 0] [Section 38(6)] [Section 38] [Entire Act]

Union of India - Subsection

Section 38(6)(a) in The Income Tax Act, 2025

(a)"sold" includes a transfer by way of exchange or a compulsory acquisition under any law for the time being in force but does not include a transfer, in a scheme of amalgamation, of any asset by the amalgamating company to the amalgamated company where the amalgamated company is an Indian company;