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1961Section 52Omitted

52. Consideration for transfer in cases of understatement.

In the 2025 Act0 matches

No counterpart in the correspondence.

[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·