Section 23 - Amendment of section 49. - Finance Act, 2023

..... operty of the assessee, the cost of acquisition of such asset shall be deemed to be the cost of acquisition to it of the interest in the joint venture referred to in the said clause. ; (b) after sub-section (9), the following sub-section shall be ins .....

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Section 23 - Amendment of section 49. - Finance Act, 2023

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..... Receipt, which became the property of the person as consideration for a transfer, referred to in clause (viid) of section 47, the cost of acquisition of the asset for the purposes of the said transfer shall be deemed to be the cost of the Electronic .....

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Section 23 - Amendment of section 49. - Finance Act, 2023

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