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Apr 1, 26, 11:40 AM
the tax year in which the transfer took place, subject to the provisions of sub-section...shall be deemed to be the cost of acquisition and the cost of improvement for...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:42 AM
67:— Where, A = the capital gains not to be charged under section 67; B =... (2) For the purposes of sub-section (1),— (a) “cost”, in...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:44 AM
102120000000098296 2025-11-25 326 Assessment when section 325 not complied with....Content Assessment when section 325 not complied...
Act: Income-tax Act, 2025 Year: 2025 -
Apr 1, 26, 11:40 AM
profits or gains arising from the transfer of capital asset not charged under section...67 by virtue of section 70(1)(c) and (d) shall,...
Act: Income-tax Act, 2025 Year: 2025
