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— official CBDT correspondence
Section 8 — Income on receipt of capital asset or stock in trade by specified person from specified entity: its source in the Income-tax Act, 1961
Section 8 (Income on receipt of capital asset or stock in trade by specified person from specified entity) of the Income-tax Act, 2025 corresponds to Section 9B (Income on receipt of capi-) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 9B — Income on receipt of capi-
read both texts · §9B (1961) vs §8 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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