Section 90(7)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 90(7)] [Section 90] [Entire Act]

Union of India - Subsection

Section 90(7)(b) in The Income Tax Act, 2025

(b)lower of—

(i)the fair market value of such asset; and

(ii)the full value of consideration received or accruing as a result of the transfer of the capital asset.