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Chargeability - Sec. 45(1)

Income Tax - Capital Gains - 01 - SEC - 45(1): CHARGEABILITY Any profit and gains arising from transfer of a capital asset effected in the previous year shall be chargeable to income tax under the head capital gains in the previous year in which tran .....

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on of capital assets is taxable in the year of receipt of claim from the insurance company although no asst has been actually transferred in such case. Section 45(2): Capital Gains arising on conversion of capital asset into stock-in-trade shall be t .....

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nsation was first received by the assessee. Section 45(5A): Special provisions for computation of Capital Gains in case of joint development agreement (Inserted by F.A. 2017, w.e.f. 1-4-2018):- In case of an assessee being an individual or HUF, who e .....

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