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Method of Computation - (Sec 48)

Income Tax - Capital Gains - 06 - SEC 48: METHOD OF COMPUTATION OF CAPITAL GAINS Computation of capital gain depends upon the nature of capital asset transferred i.e. short term capital asset or long term capital asset. The tax incidence is higher in the case of short term capital gain as compared to long term capital gain. Computation of SHORT TERM CAPITAL GAIN Full value of consideration Less: expenditure incurred wholly and exclusively in connection with such transfer cost of acquisition cost .....

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