Income Tax Amendment Highlights: Major Amendments

JITENDRA , Last updated: 01 March 2013  
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a. Taxability of immovable property received for inadequate consideration: It is proposed to amend the provisions of clause (vii) of sub-section (2) of section 56 so as to provide that where any immovable property is received for a consideration which is less than the stamp duty value of the prop

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