ITA 1961 · Chapter IV-E
E
Sections in this chapter
- 45
Section 45 — Capital Gains Charging Section
Function in the statutory architecture
- 46
Section 46 — Capital gains on distribution of assets by companies in liquidation
Function in the statutory architecture
- 46A
Section 46A — Capital gains on purchase by company of its own shares or other specified securi
Function in the statutory architecture
- 47
Section 47 — Transactions Not Regarded as Transfer
Function in the statutory architecture
- 47A
Section 47A — Withdrawal of exemption in certain cases
Function in the statutory architecture
- 48
Section 48 — Mode of Computation
Function in the statutory architecture
- 49
Section 49 — Cost with reference to certain modes of acquisition
Function in the statutory architecture
- 50
Section 50 — Special provision for computation of capital gains in case of depreciable assets
Function in the statutory architecture
- 50A
Section 50A — Special provision for cost of acquisition in case of depreciable asset
Function in the statutory architecture
- 50AA
Section 50AA — Special provision for computation of capital gains in case of Market Linked Debe
Function in the statutory architecture
- 50B
Section 50B — Special provision for computation of capital gains in case of slump sale
Function in the statutory architecture
- 50C
Section 50C — Special provision for full value of consideration in certain cases
Function in the statutory architecture
- 50CA
Section 50CA — Special provision for full value of consideration for transfer of share other th
Function in the statutory architecture
- 50D
Section 50D — Fair market value deemed to be full value of consideration in certain cases
Function in the statutory architecture
- 51
Section 51 — Advance money received
Function in the statutory architecture
- 52
Section 52 — Section 52 - Omitted
CHAPTER IV — COMPUTATION OF TOTAL INCOME
- 53
Section 53 — Section 53 - Omitted
CHAPTER IV — COMPUTATION OF TOTAL INCOME
- 54
Section 54 — Residential House Property Exemption
Function in the statutory architecture
- 54B
Section 54B — Capital gain on transfer of land used for agricultural purposes not to be charge
Function in the statutory architecture
- 54D
Section 54D — Capital gain on compulsory acquisition of lands and buildings not to be charged
Function in the statutory architecture
- 54E
Section 54E — Capital gain on transfer of capital assets not to be charged in certain cases
Function in the statutory architecture
- 54EA
Section 54EA — Capital gain on transfer of long-term capital assets not to be charged in the ca
Function in the statutory architecture
- 54EB
Section 54EB — Capital gain on transfer of long-term capital assets not to be charged in certai
Function in the statutory architecture
- 54EC
Section 54EC — Capital gain not to be charged on investment in certain bonds
Function in the statutory architecture
- 54ED
Section 54ED — Capital gain on transfer of certain listed securities or unit not to be charged
Function in the statutory architecture
- 54EE
Section 54EE — Capital gain not to be charged on investment in units of a specified fund
Function in the statutory architecture
- 54F
Section 54F — Capital gain on transfer of certain capital assets not to be charged in case of
Function in the statutory architecture
- 54G
Section 54G — Exemption of capital gains on transfer of assets in cases of shifting of industr
Function in the statutory architecture
- 54GA
Section 54GA — Exemption of capital gains on transfer of assets in cases of shifting of industr
Function in the statutory architecture
- 54GB
Section 54GB — Capital gain on transfer of residential property not to be charged in certain ca
Function in the statutory architecture
- 54H
Section 54H — Extension of time for acquiring new asset or depositing or investing amount of c
Function in the statutory architecture
- 55
Section 55 — Meaning of adjusted cost of improvement and cost of acquisition
Function in the statutory architecture
- 55A
Section 55A — Reference to Valuation Officer
Function in the statutory architecture