BACK
 
    Chapter List
   Previous Chapter   
   Next Chapter 
 
Indian Income Tax Act, 1961
 
Chapter IV
 
Computation of Total Income
 
E - Capital Gains
 
Section No. Particulars
45   Capital gains



46   Capital gains on distribution of assets by companies in liquidation



46A   Capital gains on purchase by company of its own shares or other specified securities



47   Transactions not regarded as transfer



47A   Withdrawal of exemption in certain cases



48   Mode of computation



49   Cost with reference to certain modes of acquisition



50   Special provision for computation of capital gains in case of depreciable assets



50A   Special provision for cost of acquisition in case of depreciable asset



50B   Special provision for computation of capital gains in case of slump sale



50C   Special provision for full value of consideration in certain cases



51   Advance money received



54   Profit on sale of property used for residence



54B   Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases



54D   Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases



54E   Capital gain on transfer of capital assets not to be charged in certain cases



54EA   Capital gain on transfer of long term capital assets not to be charged in the case of investment in specified securities



54EB   Capital gain on transfer of long term capital assets not to be charged in certain cases



54EC   Capital gain not to be charged on investment in certain bonds



54ED   Capital gain on transfer of certain listed securities or unit, not to be charged in certain cases



54F   Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house



54G   Exemption of capital gain on transfer of assets in cases of shifting of industrial undertaking from urban area



54GA   Exemption of capital gain on transfer of assets in cases of shifting of industrial undertaking from urban area



54H   Extension of time for acquiring new asset or depositing or investing amount of capital gain



55   Meaning of "adjusted", "cost of improvement" and "cost of acquisition"



55A   Reference to Valuation Officer



BACK