February 28, 2018

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 by the Finance Act, 1965, w.e.f. 1-4-1965. The Direct Tax Laws (Amendment) Act, 1989 has […]
February 28, 2018

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 assessee being an individual or a Hindu undivided family, the capital gain arises from the […]
February 28, 2018

Section – 53 : Exemption of capital gains from a residential house

53. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
February 28, 2018

Section – 52 : Consideration for transfer in cases of understatement

52. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
February 28, 2018

Section – 51 : Advance money received

51. Where any capital asset was on any previous occasion the subject of negotiations for its transfer, any advance or other money received and retained by the assessee in respect […]
February 28, 2018

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 capital asset by an assessee is not ascertainable or cannot be determined, then, for the […]
February 28, 2018

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 assessee of a capital asset, being share of a company other than a quoted share, […]
February 28, 2018

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 an assessee of a capital asset, being land or building or both, is less than […]
February 28, 2018

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 year shall be chargeable to income-tax as capital gains arising from the transfer of long-term […]
super-app

Try HostBooks
SuperApp Today

Create a free account to get access and start
creating something amazing right now!

gsp-stamp gsp-stamp safe-to-host