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of <h1>Understanding 'Associated Operation' in Section 93(4)(b) of the Income Tax Act 1961: Actions on Transferred Assets Explained</h1> 'Associated Operation' under section 93(4)(b) of the Income Tax Act 1961 refers to any action taken by a person concerning transferred assets. This includes operations related to the assets themselves, any assets representing the transferred assets directly or indirectly, income from such assets, or assets representing the accumulated income from these assets.
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