February 28, 2018

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 […]
February 28, 2018

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 […]
February 28, 2018

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 […]
February 28, 2018

Section – 48 : Mode of computation

48. The income chargeable under the head “Capital gains” shall be computed, by deducting from […]
February 28, 2018

Section – 47A : Withdrawal of exemption in certain cases

47A. (1) Where at any time before the expiry of a period of eight years […]
February 28, 2018

Section – 47 : Transactions not regarded as transfer

47. Nothing contained in section 45 shall apply to the following transfers :— (i) any […]
February 28, 2018

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 […]
February 28, 2018

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 […]
February 28, 2018

Section – 45 : Capital gains

45. (1) Any profits or gains arising from the transfer of a capital asset effected […]
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