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

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Section 45 - Capital gains - Income-tax Act, 1961

Extract

  1. 08/2022 - Dated: 18-1-2022 - Income Tax - Income tax (2nd Amendment) Rules, 2022. - New Rule 8AD Computation of capital gains for the purposes of sub-section (1B) of section 45
  2. 76/2021 - Dated: 2-7-2021 - Income Tax - Income tax Amendment (18th Amendment), Rules, 2021 - Amends Rule 8AA and inserts new Rule 8AB - Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48.-
  3. 60/2018 - Dated: 1-10-2018 - Income Tax - Notifies the transactions of acquisition of equity share for the purpose of special rate of tax u/s 112A
  1. DEPOSITORIES ACT, 1996
  2. Section 9B - Income on receipt of capital asset or stock in trade by specified person from specified entity - Income-tax Act, 1961
  3. Section 80CCB - Deduction in respect of investment made under Equity Linked Savings Scheme - Income-tax Act, 1961
  4. Section 54H - Extension of time for acquiring new asset or depositing or investing amount of capital gain - Income-tax Act, 1961
  5. Section 54GB - Capital gain on transfer of residential property not to be charged in certain cases. - Income-tax Act, 1961
  6. 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 - Income-tax Act, 1961
  7. Section 54G - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area - Income-tax Act, 1961
  8. Section 54F - Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house - Income-tax Act, 1961
  9. Section 54EE - Capital gain not to be charged on investment in units of a specified fund. - Income-tax Act, 1961
  10. Section 54ED - Capital gain on transfer of certain listed securities or unit not to be charged in certain cases - Income-tax Act, 1961
  11. Section 54EC - Capital gain not to be charged on investment in certain bonds - Income-tax Act, 1961
  12. Section 54EB - Capital gain on transfer of long-term capital assets not to be charged in certain cases - Income-tax Act, 1961
  13. Section 54EA - Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities - Income-tax Act, 1961
  14. Section 54E - Capital gain on transfer of capital assets not to be charged in certain cases - Income-tax Act, 1961
  15. Section 54D - Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases - Income-tax Act, 1961
  16. Section 54B - Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases - Income-tax Act, 1961
  17. Section 54 - Profit on sale of property used for residence - Income-tax Act, 1961
  18. Section 49 - Cost with reference to certain modes of acquisition - Income-tax Act, 1961
  19. Section 48 - Mode of computation - Income-tax Act, 1961
  20. Section 47A - Withdrawal of exemption in certain cases - Income-tax Act, 1961
  21. Section 47 - Transactions not regarded as transfer - Income-tax Act, 1961
  22. Section 46 - Capital gains on distribution of assets by companies in liquidation - Income-tax Act, 1961
  23. Section 43C - Special provision for computation of cost of acquisition of certain assets - Income-tax Act, 1961
  24. Section 32 - Depreciation - Income-tax Act, 1961
  25. Section 2(31) to (48) - Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" - Income-tax Act, 1961
  26. Section 2(15A) to 2(30) - Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident" - Income-tax Act, 1961
  27. Section 2 - Definitions - DEPOSITORIES ACT, 1996
  28. Section 194IC - Payment under specified agreement. - Income-tax Act, 1961
  29. Section 155 - Other amendments - Income-tax Act, 1961
  30. Section 115VN - Chargeable gains from transfer of tonnage tax assets - Income-tax Act, 1961
  31. Section 115F - Capital gains on transfer of foreign exchange assets not to be charged in certain cases - Income-tax Act, 1961
  32. Section 10(1) to 10(10D) - Incomes not included in total income [Clause (1) to Clause (10D)] - Income-tax Act, 1961
  33. Section 10 - Rights of depositories and beneficial owner - DEPOSITORIES ACT, 1996
  34. Rule 8AD - Computation of capital gains for the purposes of sub-section (1B) of section 45 - Income-tax Rules, 1962
  35. Rule 8AB - Attribution of income taxable under sub-section (4) of section 45 to the capital assets remaining with the specified entity, under section 48 - Income-tax Rules, 1962
  36. Rule 8AA - Method of determination of period of holding of capital assets in certain cases - Income-tax Rules, 1962
  37. Manual - Time Limit for Re-computation of income/amendment of order of the past years in certain cases – Section 155
  38. Manual - Section 54GB : Exemption on CG on transfer of residential property if invested in new manufacturing SME company
  39. Manual - Capital Gain on maturity amount of ULIP - Section 45(1B)
  40. Manual - Chargeable gains from transfer of tonnage tax assets - Section 115VN
  41. Manual - Section 194IC - TDS on Payment under specified agreement
  42. Manual - Distribution of assets in the event of Liquidation [Sec. 2(22)(c)]
  43. Manual - Investment Allowance in Notified Backward Area - Section 32AD
  44. Manual - Section 45(5) - Capital Gains On Transfer By Way Of Compulsory Acquisition Of An Asset
  45. Manual - Section 45(4) and Section 9B - Treatment on transfer of capital asset to partner/member on dissolution or reconstitution of specified entity.
  46. Manual - Section 45(3) - Capital Gains On Transfer of Capital Asset By A Partner/ Member To Firm/ AOP/ BOI
  47. Manual - Section 45(2) - Capital Gains On Conversion of Capital Assets Into Stock-In-Trade
  48. Manual - Section 45(1A) - Capital Gains on Insurance Claims For Damage or Destruction of Capital Asset
  49. Manual - Full value of Consideration
  50. Manual - Chargeability - Section 45

 

 

 

 

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