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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

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..... e assets in the block of asset “intangible” for which depreciation was obtained by the assessee in the assessment year beginning on the 1st day of April, 2020, the written down value of this block of asset for the previous year relevant to the assessment year commencing on the 1st day of April, 2021 shall be determined in accordance with the provisions of item (ii) of sub-clause (c) of clause (6) of section 43. (3) Where the reduction under sub-item (B) of item (ii) of sub-clause (c) .....

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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

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..... ion was obtained by the assessee in the assessment year beginning on the 1st day of April, 2020, and the block of asset ceases to exist on account of there being no further asset acquired during the previous year relevant to the assessment year commencing on the 1st day of April, 2021 in that block, there will not be any capital gains or loss on account of the block of asset having ceased to exist. (5) The capital gains or loss on transfer of goodwill, during the previous years relevant to the a .....

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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

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