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Budget-2023 Tax Amendments


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Income_tax_2025

Section / Rule Number Content


96. Transfer of income without transfer of assets
97. Chargeability of income in transfer of assets.
98. “Transfer” and “revocable transfer” defined.
99. Income of individual to include income of spouse, minor child, etc.
100. Liability of person in respect of income included in income of another person
Liability of partners of limited liability partnership in liquidation.

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