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Capital Gains On Transfer By Way Of Compulsory Acquisition Of An Asset - Sec. 45(5)

Income Tax - Capital Gains - 16 - SEC - 45(5): CAPITAL GAINS ON TRANSFER BY WAY OF COMPULSORY ACQUISITION OF AN ASSET Transfer of capital asset By way of compulsory acquisition under any law or The transfer is the one for which The consideration is determined or approved by the Central Government or the RBI. Then The capital gains arising from the transfer of the capital asset shall be dealt with as under: In respect of: Original Compensation Taxable in the year in which it is first received by .....

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