February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 54EE : Capital gain not to be charged on investment in units of a specified fund54EE. (1) Where the capital gain arises from the transfer of a long-term capital asset […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 54ED : Capital gain on transfer of certain listed securities or unit not to be charged in certain cases54ED. (1) Where the capital gain arises from the transfer before the 1st day of […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 54EC : Capital gain not to be charged on investment in certain bonds54EC. (1) Where the capital gain arises from the transfer of a long-term capital asset […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 54EB : Capital gain on transfer of long-term capital assets not to be charged in certain cases54EB. (1) Where the capital gain arises from the transfer of a long-term capital asset […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 54EA : Capital gain on transfer of long-term capital assets not to be charged in the case of investment in 55[specified securities]54EA. (1) Where the capital gain arises from the transfer of a long-term capital asset […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 54E : Capital gain on transfer of capital assets not to be charged in certain cases54E. (1) Where the capital gain arises from the transfer of a long-term capital asset […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 54D : Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases54D. (1) Subject to the provisions of sub-section (2), where the capital gain arises from […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 54C : Capital gain on transfer of jewellery held for personal use not to be charged in certain cases54C. [Omitted by the Finance Act, 1976, w.e.f. 1-4-1976. Original section was inserted by the […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 54A : Relief of tax on capital gains in certain cases54A. [Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Original section was inserted […]
February 28, 2018Published by Law@HostBooks at February 28, 2018Categories CHAPTER IV - Computation of total income Income-tax Act 1961Section – 54 : Profit on sale of property used for residence54. (1) Subject to the provisions of sub-section (2), where, in the case of an […]