52Consideration for transfer in cases of understatement.
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
Chapter IV · COMPUTATION OF TOTAL INCOME Heads of income
Section 52 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.