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Income tax Amendment (19th Amendment), Rules, 2021 - 77/2021 - Income Tax

Extract

..... s, 2021. 2. In the Income-tax Rules, 1962, after rule 8AB, the following rules shall be inserted, namely:- “8AC. Computation of short term capital gains and written down value under section 50 where depreciation on goodwill has been obtained. (1) For the purposes of proviso to section 50, the written down value of the block of the asset and short term capital gains, if any, for the previous year relevant to the assessment year commencing on the 1st day of April, 2021 shall be determined in .....

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Income tax Amendment (19th Amendment), Rules, 2021 - 77/2021 - Income Tax

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..... -item (B) of item (ii) of sub-clause (c) of clause (6) of section 43; and (ii) the actual cost of any asset falling within the block of assets “intangible”, other than goodwill, acquired during the previous year relevant to the assessment year commencing on the 1st day of April, 2021, such excess shall be deemed to be the capital gains arising from the transfer of short-term capital assets. (4) Without prejudice to the provisions of sub-rule (3) and section 55, where the goodwill of .....

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Income tax Amendment (19th Amendment), Rules, 2021 - 77/2021 - Income Tax

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