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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Part E = Capital gains Chapters List This

Capital gains - Income-tax Act, 1961

Chapter: IV
COMPUTATION OF TOTAL INCOME

Heads of income
Part: E
Capital gains
Section 45 : Capital gains
Section 46 : Capital gains on distribution of assets by companies in liquidation
Section 46A : Capital gains on purchase by company of its own shares or other specified securities
Section 47 : Transactions not regarded as transfer
Section 47A : Withdrawal of exemption in certain cases
Section 48 : Mode of computation
Section 49 : Cost with reference to certain modes of acquisition
Section 50 : Special provision for computation of capital gains in case of depreciable assets
Section 50A : Special provision for cost of acquisition in case of depreciable asset
Section 50AA : Special provision for computation of capital gains in case of Market Linked Debenture
Section 50B : Special provision for computation of capital gains in case of slump sale
Section 50C : Special provision for full value of consideration in certain cases
Section 50CA : Special provision for full value of consideration for transfer of share other than quoted share.
Section 50D : Fair market value deemed to be full value of consideration in certain cases.
Section 51 : Advance money received
Section 52 : Omitted by the Finance Act, 1987, w.e.f. 1-4-1988
Section 53 : Omitted
Section 54 : Profit on sale of property used for residence
Section 54A : Omitted
Section 54B : Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases
Section 54C : Omitted
Section 54D : Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases
Section 54E : Capital gain on transfer of capital assets not to be charged in certain cases
Section 54EA : Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities
Section 54EB : Capital gain on transfer of long-term capital assets not to be charged in certain cases
Section 54EC : Capital gain not to be charged on investment in certain bonds
Section 54ED : Capital gain on transfer of certain listed securities or unit not to be charged in certain cases
Section 54EE : Capital gain not to be charged on investment in units of a specified fund.
Section 54F : Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house
Section 54G : Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
Section 54GA : Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
Section 54GB : Capital gain on transfer of residential property not to be charged in certain cases.
Section 54H : Extension of time for acquiring new asset or depositing or investing amount of capital gain
Section 55 : Meaning of adjusted, cost of improvement and cost of acquisition
Section 55A : Reference to Valuation Officer
 

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