February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 50A : Special provision for cost of acquisition in case of depreciable asset

50A. Where the capital asset is an asset in respect of which a deduction on account of depreciation under clause (i) of sub-section (1) of section 32 has been obtained […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 50 : Special provision for computation of capital gains in case of depreciable assets

50. Notwithstanding anything contained in clause (42A) of section 2, where the capital asset is an asset forming part of a block of assets in respect of which depreciation has […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 49 : Cost with reference to certain modes of acquisition

As per capital gains under income tax 49. (1) Where the capital asset became the property of the assessee— (i) on any distribution of assets on the total or partial […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 48 : Mode of computation

48. The income chargeable under the head “Capital gains” shall be computed, by deducting from the full value of the consideration received or accruing as a result of the transfer […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 47A : Withdrawal of exemption in certain cases

47A. (1) Where at any time before the expiry of a period of eight years from the date of the transfer of a capital asset referred to in clause (iv) […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 47 : Transactions not regarded as transfer

47. Nothing contained in section 45 shall apply to the following transfers :— (i) any distribution of capital assets on the total or partial partition of a Hindu undivided family; […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 46A : Capital gains on purchase by company of its own shares or other specified securities

46A. Where a shareholder or a holder of other specified securities receives any consideration from any company for purchase of its own shares or other specified securities held by such […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 46 : Capital gains on distribution of assets by companies in liquidation

46. (1) Notwithstanding anything contained in section 45, where the assets of a company are distributed to its shareholders on its liquidation, such distribution shall not be regarded as a […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 45 : Capital gains

45. (1) Any profits or gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B, 54D, 54E, […]
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