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less than the cost of the new asset, no capital gains shall be charged under section...the amount of the capital gains. (2) If the capital gains referred to in...

the following deductions:— (a)   30% of the annual value as determined under section...21(6), the aggregate amount of deduction under sub-section...

26 to 54, to the extent contrary to this section, shall not apply to the manner...No. 5) the provisions of this section shall not apply where the...

by way of interest or dividends in respect of— (i)   bonds referred to in sub-section...No. 1); or (ii)   Global Depository Receipts referred to in...

256 or on an appeal under section 260A of the Income-tax Act, 1961 (43 of 1961);...under section 261 of the Income-tax Act, 1961 (43 of 1961); or...

the purposes of Part D of this Chapter,— (1)   “agreement”, for the purposes of section...of 1949) applies and includes any bank or banking institution referred to in...

valuable article or thing or any information in electronic form as defined in section...261(g) or on a computer system as defined in section 261(e)...

applies, from any business referred to in sub-section (2), there shall be allowed...for ten consecutive tax years commencing with the initial tax year. (2) This...