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Capital Gains
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Capital Gains

Ch. No.

Topic

1

Chargeability - Sec. 45(1)

2

Meaning of Capital Asset - Sec. 2(14)

3

Types of Capital Asset

4

How to determine Period of Holding

5

Transfer of Capital Asset - Section 2(47)

6

Method of Computation - (Sec 48)

7

Full value of Consideration

8

Expenditure on transfer

9

Cost of Acquisition & Improvement [Sec 55(2)]

10

Indexed cost of Acquisition & Improvement

11

Capital Gains exempt from Tax

12

Capital Gains On Insurance Claims For Damage Or Destruction Of Capital Asset - Sec. 45(1A)

13

Capital Gains On Conversion of Capital Assets Into Stock-In-Trade - Sec. 45(2)

14

Capital Gains On Transfer of Capital Asset By A Partner/ Member To Firm/ AOP/ BOI - Sec. 45(3)

15

Capital Gains On Transfer of Capital Asset By Way Of Distribution on Dissolution Of A Firm/ AOP/ BOI Or Otherwise - Sec. 45(4)

16

Capital Gains On Transfer By Way Of Compulsory Acquisition Of An Asset - Sec. 45(5)

17

Special provisions for computation of capital gains in case of joint development agreement - Section 45(5A)

18

Capital Gain on Distribution Of Assets By Companies In Liquidation - Sec. 46

19

Special Provision For Full Value Of Consideration In Certain Cases - Sec. 50C

20

Special provision for full value of consideration for transfer of share other than quoted share - Section 50CA

21

Fair Market Value Deemed To Be Full Value Of Consideration In Certain Cases - Sec. 50D

22

Reference to Valuation Officer - Sec.55A

23

Capital Gains In Case Of Non-Residents - FIRST PROVISO TO SECTION 48 AND RULE 115A

24

Computation of capital gains in case of Depreciable Assets - Sec. 50A

25

Slump Sale - Sec. 50B

26

Advance Money Forfeited - Sec. 51

27

Tax on Short Term Capital Gains in certain cases - Sec. 111A

28

Tax on Long Term Capital Gains - Sec. 112

29

Capital gains on purchase by company of its own shares or other specified securities - Sec. 46A

30

Long term capital gain in case of non -resident

 
 
 
 
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