Section 2(14)(ii) in The Income Tax Act, 1961

[Cites 0, Cited by 43] [Section 2(14)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(14)(ii) in The Income Tax Act, 1961

(ii)personal effects, that is to say, movable property (including wearing apparel and furniture) held for personal use by the assessee or any member of his family dependent on him, but excludes—

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Union of India - Subsection

Section 2(14)(ii) in The Income Tax Act, 1961