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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 capital assets on the dissolution of a firm or otherwise shall be chargeable to tax as the income of the firm in the previous year in which such distribution takes place. The fair market value of the capital asset on the date of dissolution shall be .....

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