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Capital Gains On Transfer of Capital Asset By Way Of Distribution on Dissolution Of A Firm/ AOP/ BOI Or Otherwise - Sec. 45(4)

Income Tax - Capital Gains - 15 - SEC - 45(4): CAPITAL GAINS ON TRANSFER OF CAPITAL ASSET BY WAY OF DISTRIBUTION ON DISSOLUTION OF A FIRM/ AOP/ BOI OR OTHERWISE The capital gains arising from the transfer of a capital asset by way of distribution of .....

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taken as the full value of consideration. Notes: The same provisions will apply where the assets are distributed by AOP/ BOI to its members. The word otherwise in section 45(4) also covers retirement. Excess amount received by the assessee on retirem .....

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