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Income Tax Exemption under Section 10(33) of Income Tax Act, 1961

 

Eligible Assessee

Any assessee

 

Nature of Income

Income arising from transfer of units held as capital assets of Unit Scheme, 1964.
 

 

 

Amount Exempt

Entire income

 

Conditions laid down for Tax Exemption

The transfer of such unit is made after 1-4-2002

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