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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 48 - Mode of computation - Income-tax Act, 1961

Extract

  1. 39/2023 - Dated: 12-6-2023 - Income Tax - Cost Inflation index for the Finance Year 2023-24 - Seeks to amend Notification No. 44/2017 dated 5th June 2017
  2. 21/2023 - Dated: 10-4-2023 - Income Tax - Cost Inflation Index as applicable from Financial Year 2017-18 i.e. Assessment Year 2018-219 - Seeks to amend Notification No. 44/2017 dated 5th June, 2017
  3. 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.-
  4. 73/2021 - Dated: 15-6-2021 - Income Tax - Seeks to amend Notification No. 44/2017 dated 05 June 2017
  5. 32/2020 - Dated: 12-6-2020 - Income Tax - Seeks to amend Notification No. 44/2017 Dated 5th June, 2017
  6. 63/2019 - Dated: 12-9-2019 - Income Tax - Cost Inflation Index for the financial year 2019-20 notified as 289 - Seeks to amend Notification No. 26/2018 dated 13/06/2018
  7. 26/2018 - Dated: 13-6-2018 - Income Tax - Amendment in Notification No. 44/2017 Dated 5th June 2017
  8. 44/2017 - Dated: 5-6-2017 - Income Tax - Cost Inflation Index as applicable from Financial Year 2017-18 i.e. Assessment Year 2018-2019
  9. 42/2016 - Dated: 2-6-2016 - Income Tax - Cost Inflation Index for Financial Year notified as 1125 - Amendments in Notification Number S.O. 709(E), dated the 20th August, 1998
  10. 60/2015 - Dated: 24-7-2015 - Income Tax - Cost Inflation Index for the FY 2015-16 is 1081 - Amendment in Notification Number S.O. 709(E), dated the 20th August, 1998
  11. 31/2014 - Dated: 11-6-2014 - Income Tax - Amendment in Notification Number S.O. 709(E), dated the 20th August, 1998.
  12. 40/2013 - Dated: 6-6-2013 - Income Tax - Cost Inflation Index - Amendment in Notification No. S.O. 709(E), dated the 20th August, 1998
  13. 38/2012 - Dated: 17-9-2012 - Income Tax - Cost Inflation Index for the Financial Year 2012-13
  14. 35/2011 - Dated: 23-6-2011 - Income Tax - Cost Inflation Index For The Financial Year 2011-12 Notified.
  15. 59/2010 - Dated: 21-7-2010 - Income Tax - Amendment in Notification No. S.O. 2292(E), dated 9-9-2009 - Cost Inflation Index for the year 2010-2011
  16. 67/2009 - Dated: 9-9-2009 - Income Tax - Cost Inflation Index for the year 2009-2010
  17. 86/2008 - Dated: 13-8-2008 - Income Tax - COST INFLATION INDEX FOR FINANCIAL YEAR 2008-09
  18. 214/2007 - Dated: 3-8-2007 - Income Tax - Notified Cost Inflation Index for financial year 2007-08
  19. 270/2006 - Dated: 19-9-2006 - Income Tax - Cost Inflation Index for the Financial Year commencing from the 1st day of April, 2006 specified
  20. 189/2005 - Dated: 12-8-2005 - Income Tax - Cost Inflation Index : Financial Year 2005-06
  21. 179/2004 - Dated: 29-6-2004 - Income Tax - Chart shoring Cost Inflation Index starting from Financial Year 1981-82
  22. 179/2003 - Dated: 24-7-2003 - Income Tax - Cost Inflation Index specified for the Financial Year 2003-2004
  23. 154/2002 - Dated: 19-6-2002 - Income Tax - Cost Inflation Index - Amendment in Notification number S.O. 709(E) dated the 20th August,1998
  24. S.0.510(E) - Dated: 11-6-2001 - Income Tax - Amendment in Cost Inflation Index for 2001-02 u/s 48
  25. 586(E) - Dated: 21-6-2000 - Income Tax - Amendment in Notification No. S. O. 709(E), dated 20th August, 1998
  26. 11085 - Dated: 20-9-1999 - Income Tax - Amendment in Notification No. S.O. 709(E) dated the 20th August, 1998 u/s 48(v)
  27. S. O. 709(E) - Dated: 20-8-1998 - Income Tax - Cost Inflation Index
  28. S.O.770(E) - Dated: 7-11-1997 - Income Tax - Cost Inflation Index from 1981-82 to 1997-98 - Various Income Tax Rates
  29. S.O.653(E) - Dated: 20-7-1995 - Income Tax - Cost Inflation Index from 1981-82 to 1995-96 - Various Income Tax Rates
  30. S.O.600(E) - Dated: 19-8-1994 - Income Tax - Cost Inflation Index from 1981-82 to 1994-95 - Various Income Tax Rates
  31. S.O.489(E) - Dated: 5-7-1993 - Income Tax - Cost Inflation Index from 1981-82 to 1993-94 - Various Income Tax Rates
  32. S.O.595(E) - Dated: 5-8-1992 - Income Tax - Cost Inflation Index from 1981-82 to 1992-93 - Various Income Tax Rates
  1. Sovereign Gold Bonds Scheme, 2015
  2. FINANCE (No. 2) ACT, 2004
  3. Foreign Exchange Management Act,1999
  4. Chapter VII - FINANCE (No. 2) ACT, 2004 - FINANCE (No. 2) ACT, 2004
  5. Section 70 - Set off of loss from one source against income from another source under the same head of income - Income-tax Act, 1961
  6. Section 55 - Meaning of adjusted, cost of improvement and cost of acquisition - Income-tax Act, 1961
  7. Section 50CA - Special provision for full value of consideration for transfer of share other than quoted share. - Income-tax Act, 1961
  8. Section 50C - Special provision for full value of consideration in certain cases - Income-tax Act, 1961
  9. Section 50B - Special provision for computation of capital gains in case of slump sale - Income-tax Act, 1961
  10. Section 50A - Special provision for cost of acquisition in case of depreciable asset - Income-tax Act, 1961
  11. Section 47 - Transactions not regarded as transfer - Income-tax Act, 1961
  12. Section 46A - Capital gains on purchase by company of its own shares or other specified securities - Income-tax Act, 1961
  13. Section 46 - Capital gains on distribution of assets by companies in liquidation - Income-tax Act, 1961
  14. Section 45 - Capital gains - Income-tax Act, 1961
  15. Section 43A - Special provisions consequential to changes in rate of exchange of currency - Income-tax Act, 1961
  16. Section 2 - Definitions - Foreign Exchange Management Act,1999
  17. Section 115VN - Chargeable gains from transfer of tonnage tax assets - Income-tax Act, 1961
  18. Section 115D - Special provision for computation of total income of non-residents - Income-tax Act, 1961
  19. Section 115AD - Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer - Income-tax Act, 1961
  20. Section 115ACA - Tax on income from Global depository receipts purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  21. 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
  22. Section 115AB - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Income-tax Act, 1961
  23. Section 112A - Tax on long-term capital gains in certain cases - Income-tax Act, 1961
  24. Section 112 - Tax on long-term capital gains - Income-tax Act, 1961
  25. Section 11 - Income from property held for charitable or religious purposes. - Income-tax Act, 1961
  26. Rule 8AC - Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained - Income-tax Rules, 1962
  27. 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
  28. Rule 115A - Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for the purpose of computation of capital gains under the proviso to clause (a) of sub-section (1) of section 48... - Income-tax Rules, 1962
  29. Manual - Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer – Section 115ACA
  30. Manual - Taxation of Capital Gain Income of Business Trust & Unit Holders
  31. Manual - Section 112A - Tax on long-term capital gains in certain cases
  32. Manual - Chargeable gains from transfer of tonnage tax assets - Section 115VN
  33. Manual - Long term capital gain in case of non -resident
  34. Manual - Tax on income of Foreign Institutional Investor (FII) – Section 115AD
  35. Manual - Residential Status for Corporate & Non-Corporate Assessee - Outside India
  36. Manual - Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer – Section 115AC
  37. Manual - Tax on income from units purchased in foreign currency or capital gains arising from their transfer - Section 115AB
  38. Manual - Section 46A - Capital gains on purchase by company of its own shares or other specified securities
  39. Manual - Distribution of assets in the event of Liquidation [Sec. 2(22)(c)]
  40. Manual - Section 43A - Special provision consequential to changes in rate of exchange
  41. Manual - Section 112 - Tax on Long Term Capital Gains
  42. Manual - Section 50B - Slump Sale
  43. Manual - Capital Gains In Case Of Non-Residents - FIRST PROVISO TO SECTION 48 AND RULE 115A
  44. Manual - Section 50C - Special Provision For Full Value Of Consideration In Certain Cases
  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 - Indexed cost of Acquisition & Improvement
  48. Manual - Full value of Consideration
  49. Manual - Method of Computation - Section 48

 

 

 

 

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