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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part D Profits and gains of business or profession This

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Section 43C - Special provision for computation of cost of acquisition of certain assets - Income-tax Act, 1961

Extract

..... 1 [Special provision for computation of cost of acquisition of certain assets. 43C. (1) Where an asset [not being an asset referred to in sub-section (2) of section 45] which becomes the property of an amalgamated company under a scheme of amalgamation, is sold after the 29th day of February, 1988, by the amalgamated company as stock-in-trade of the business carried on by it, the cost of acquisition of the said asset to the amalgamated company in computing the profits and gains from the sale of .....

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Section 43C - Special provision for computation of cost of acquisition of certain assets - Income-tax Act, 1961

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  1. Section 45 - Capital gains - Income-tax Act, 1961
  2. Section 44D - Special provisions for computing income by way of royalties, etc., in the case of foreign companies - Income-tax Act, 1961
  3. Section 44BBB - Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects - Income-tax Act, 1961
  4. Section 44AF - Special provisions for computing profits and gains of retail business - Income-tax Act, 1961
  5. Section 44AE - Special provision for computing profits and gains of business of plying, hiring or leasing goods carriages - Income-tax Act, 1961
  6. Section 44ADA - Special provision for computing profits and gains of profession on presumptive basis. - Income-tax Act, 1961
  7. Section 44AD - Special provision for computing profits and gains of business on presumptive basis. - Income-tax Act, 1961
  8. Section 29 - Income from profits and gains of business or profession, how computed - Income-tax Act, 1961
  9. Section 115VA - Computation of profits and gains from the business of operating qualifying ships - Income-tax Act, 1961
  10. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Income-tax Act, 1961
  11. Section 115AC - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  12. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  13. Section 115A - Tax on dividends, royalty and technical service fees in the case of foreign companies - Income-tax Act, 1961
  14. Manual - Computation of income from PGBP - Section 29
  15. Manual - Section 44C - Deduction of head office expenditure in the case of non residents
  16. Manual - Section 36(1)(viii) - Transfer to Special Reserve