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[Cites 0, Cited by 0] [Section 72(8)] [Section 72] [Entire Act]

Union of India - Subsection

Section 72(8)(a) in The Income Tax Act, 2025

(a)"Cost Inflation Index", in relation to a tax year, means such Index as the Central Government may, having regard to 75% of average rise in the Consumer Price Index (urban) for the immediately preceding tax year to such tax year, by notification, specify, in this behalf;