https://www.taxtmi.com/acts?id=11775 Clause 120 treats interest from a security as part of a person's total income where the person undertakes a sale-and-buy-back transaction, the interest accrues to another as a result of that transaction, and the income would have been includible in the person's total income had the transfer not occurred. en-us Fri, 17 Sep 2010 10:27:25 +0530 Fri, 17 Sep 2010 10:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11775 Clause 120 treats interest from a security as part of a person's total income where the person undertakes a sale-and-buy-back transaction, the interest accrues to another as a result of that transaction, and the income would have been includible in the person's total income had the transfer not occurred. Act-Rules Bills Fri, 17 Sep 2010 10:27:25 +0530 https://www.taxtmi.com/acts?id=11775