Capital gains

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..... s, include the following,- (a) income from the transfer referred to in clause (c) or clause (d) of sub-section (1) of section 45, if,- (i) the parent company, or its nominee, ceases to hold the whole of the share capital of the subsidiary company; or (ii) the investment asset is converted by the transferee into, or treated by it as, its business trading asset; (b) t .....

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..... of original investment asset; and (d) the amount of deposit referred to in sub-section (5) of section 53 to the extent determined in accordance with the formula- A X B / C Where A = = amount of deduction claimed under section 53; B = the balance in the account referred to in sub-section (5) of section 53, of the assessee, a .....

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