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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
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