Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

🚨 Important Update for Our Users

We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.

Follow us:

Bills

Home Acts & Rules Bills Bills Direct Taxes Code, 2010 Chapter D = Capital gain Chapters List This

Capital gain - Direct Taxes Code, 2010

Chapter: III

COMPUTATION OF TOTAL INCOME

Chapter: II

HEADS OF INCOME

Chapter: D
Capital gain
Clause 46	:	Capital gains.
Clause 47	:	Income from certain transfers not to be treated as capital gains
Clause 48	:	Financial year of taxability.
Clause 49	:	Computation of income from transfer of any investment asset.
Clause 50	:	Full value of consideration.
Clause 51	:	Deduction for cost of acquisition etc.
Clause 52	:	Indexed cost of acquisition or improvement.
Clause 53	:	Cost of acquisition of an investment asset.
Clause 54	:	Relief for rollover of investment asset.
Clause 55	:	Relief for follover of investment asset.

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

T: Procedure and Limitation for Tax Appeals : Clause 358 of the Income Ta...

A: Committee of Creditors holds commercial wisdom to approve resolution p...

A: Electronic Credit Ledger with negative balance cannot be blocked under...

A: India's GST dual taxation model faces federal tensions over Council au...

A: Tax officer must use multiple service methods under Section 169 when t...

A: GST completes eight years with Rs 20 trillion revenue but faces credit...

A: Section 74 CGST notice invalid without fraud allegations after Section...

H: GST demand order quashed for exceeding show-cause notice amount under ...

H: Petitioner's installment request must be considered within three weeks...

H: Detenue held in illegal custody beyond 24-hour limit violating Article...

H: Bail granted to accused in CGST evasion case upheld after chargesheet ...

H: Petition seeking recall of bail order in Input Tax Credit fraud case d...

H: GST appeal delay can be condoned under Section 5 of Limitation Act whe...

H: Sales tax incentives for establishing industrial units in developing a...

H: Arbitration award set aside for exceeding mandatory three-month timeli...

H: Service on Chartered Accountant insufficient for Section 260A appeals;...

H: ITAT quashes assessment proceedings under section 153C due to jurisdic...

H: ITAT allows short-term capital loss on share sale, rules oral family a...

H: Indexation benefit for LTCG computation starts from letter of intent d...

H: Settlement Commission immunity limited to customs matters, cannot prot...

H: Xiaomi's challenge to FEMA Rule 4(3) opinion formation rejected, unaut...

H: Money laundering accused cannot seek blanket arrest protection without...

T: Income Tax Bill 2025 Clause 357 Modernizes Appeals Framework Expanding...

T: Income Tax Bill 2025 Clause 356 replaces Section 246 introducing facel...

T: Income Tax Bill 2025 Clause 389 allows taxpayers to appeal advance rul...

T: Income Tax Bill 2025 replaces Authority for Advance Rulings with Board...

T: Income Tax Bill 2025 Clause 387 transitions advance ruling powers from...

T: Board for Advance Rulings can void tax rulings obtained through fraud ...

T: Income Tax Bill 2025 Clause 385 creates jurisdictional bar preventing ...

T: Income Tax Bill 2025 Clause 384 sets advance ruling procedures mirrori...