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[Cites 0, Cited by 0] [Section 72(4)] [Section 72] [Entire Act]

Union of India - Subsection

Section 72(4)(b) in The Income Tax Act, 2025

(b)if the transaction of transfer of a unit is not considered as transfer under section 70 and cost of acquisition of such unit is determined under section 73, the amount received with respect to such unit before as well as after such transaction, shall be reduced from the cost of acquisition.