ITA 1961 · Chapter IV-D
D
Sections in this chapter
- 45
Section 45 — Charging Section -- Capital Gains
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- 46
Section 46 — Capital Gains on Distribution by Company in Liquidation
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- 46A
Section 46A — Buy-back -- Capital Gains
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- 47
Section 47 — Transactions Not Regarded as Transfer
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- 47A
Section 47A — Withdrawal of Exemption Granted Under s. 47
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- 48
Section 48 — Mode of Computation of Capital Gains
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- 49
Section 49 — Cost of Acquisition With Reference to Certain Modes
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- 50
Section 50 — Special Provision -- Sale of Depreciable Asset (Block of Assets)
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- 50A
Section 50A — Special Cost in Specific Cases
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- 50AA
Section 50AA — Specified Mutual Fund - Market-Linked Debenture STCG (FA 2023)
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- 50B
Section 50B — Slump Sale -- Capital Gains Computation
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- 50C
Section 50C — Stamp Duty Value -- Immovable Property Capital Gains
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- 50CA
Section 50CA — Unquoted Equity Shares -- Stamp Duty Value Concept
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- 50D
Section 50D — Consideration Not Ascertainable
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- 51
Section 51 — Forfeited Advance - Advance Money Received
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- 54
Section 54 — Exemption -- LTCG on Sale of House Property -- Investment in New House
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- 54B
Section 54B — Exemption -- Agricultural Land Sale -- Reinvestment
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- 54D
Section 54D — Compulsory Acquisition of Industrial Land - Building
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- 54E
Section 54E — Pre-FA 1992 Investment Bonds Scheme (Legacy)
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- 54EA
Section 54EA — Specified Bonds (Legacy)
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- 54EB
Section 54EB — Specified Bonds (Legacy)
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- 54EC
Section 54EC — Exemption -- LTCG Invested in REC - NHAI Bonds
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- 54ED
Section 54ED — Listed Securities - Mutual Fund (Legacy)
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- 54EE
Section 54EE — Notified Fund of Funds (Legacy)
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- 54F
Section 54F — Exemption -- LTCG on Long-Term Asset (NOT House) -- Reinvestment in House
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- 54G
Section 54G — Exemption -- Shifting from Urban to Rural Industrial Area
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- 54GA
Section 54GA — SEZ Shifting Exemption
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- 54GB
Section 54GB — Exemption -- Investment in Eligible Start-up
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- 54H
Section 54H — Time-extension for Compulsory Acquisition
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- 55
Section 55 — Cost of Acquisition - Cost of Improvement -- Definitions
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- 55A
Section 55A — Reference to Valuation Officer
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