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Section 32AD , Section 33 , Section 33A , Section 33AB , Section 33ABA , Section 33AC , Section 33B , Section 34 , Section 34A , Section 35 , Section 35A , Section 35AB , Section ... Section 37 , Section 38 , Section 40 , Section 40A , Section 41 , Section 42 , Section 43 , Section 43A , Section 43AA , Section 43B , Section 43C , Section 43CA , Section

full value of consideration under sub-section (1). (4) The provisions of sub-section (3) shall apply only in a case where the amount ... duty value under sub-section (1), the provisions of section 78(2) and (3) shall apply. [ Similar to Section 43CA from The Income

The Income Tax Act, 2025 UNION OF INDIA India The Income Tax Act, 2025 Act