February 28, 2018
50C. (1) Where the consideration received or accruing as a result of the transfer by […]
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February 28, 2018
50B. (1) Any profits or gains arising from the slump sale effected in the previous […]
February 28, 2018
50A. Where the capital asset is an asset in respect of which a deduction on […]
February 28, 2018
50. Notwithstanding anything contained in clause (42A) of section 2, where the capital asset is […]
February 28, 2018
As per capital gains under income tax 49. (1) Where the capital asset became the […]
February 28, 2018
48. The income chargeable under the head “Capital gains” shall be computed, by deducting from […]
February 28, 2018
47A. (1) Where at any time before the expiry of a period of eight years […]
February 28, 2018
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
46. (1) Notwithstanding anything contained in section 45, where the assets of a company are […]