February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 54A : Relief of tax on capital gains in certain cases

54A. [Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Original section was inserted […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 54 : Profit on sale of property used for residence

54. (1) Subject to the provisions of sub-section (2), where, in the case of an […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 53 : Exemption of capital gains from a residential house

53. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 52 : Consideration for transfer in cases of understatement

52. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 51 : Advance money received

51. Where any capital asset was on any previous occasion the subject of negotiations for […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 50D : Fair market value deemed to be full value of consideration in certain cases

50D. Where the consideration received or accruing as a result of the transfer of a […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 50CA : Special provision for full value of consideration for transfer of share other than quoted share

50CA. Where the consideration received or accruing as a result of the transfer by an […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 50C : Special provision for full value of consideration in certain cases

50C. (1) Where the consideration received or accruing as a result of the transfer by […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 50B : Special provision for computation of capital gains in case of slump sale

50B. (1) Any profits or gains arising from the slump sale effected in the previous […]
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