February 28, 2018
48. The income chargeable under the head “Capital gains” shall be computed, by deducting from […]
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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 […]
February 28, 2018
45. (1) Any profits or gains arising from the transfer of a capital asset effected […]
February 28, 2018
44DB. (1) The deduction under section 32, section 35D, section 35DD or section 35DDA shall, […]
February 28, 2018
44DA. (1) The income by way of royalty or fees for technical services received from […]
February 28, 2018
44D. Notwithstanding anything to the contrary contained in sections 28 to 44C, in the case […]
February 28, 2018
44C. Notwithstanding anything to the contrary contained in sections 28 to 43A, in the case […]