Deemed Assets – Section 4 - In case a person is allowed to take or retain possession or acquires any right

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..... Section 4 - In case a person is allowed to take or retain possession or acquires any right<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> 4 (8) A person .....

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..... with respect to any building or part thereof by virtue of any such transaction as is referred to in clause (f) of section 269UA of the Income-tax Act, 1961 (43 of 1961), shall be deemed to be .....

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