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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...

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...

162; (b)   any transaction of the nature described in section 163(1) and (2) shall...be deemed to be an international transaction within the meaning of...

interest or similar payment in respect of excess interest, as specified in sub-section...lender, not being an associated enterprise, has issued a debt referred to in...