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Computation of capital gains in case of Depreciable Assets - Sec. 50

Income Tax - Capital Gains - 22 - SEC - 50: SPECIAL PROVISIONS FOR COMPUTATION OF CAPITAL GAINS IN CASE OF DEPRECIABLE ASSETS Where the capital asset is an asset forming part of block of assets in respect of which deprecation has been allowed under the Act, hen short term capital gain shall be computed as under: Where the total sales consideration arising as a result of transfer of one or more capital asset forming part of the block of assets exceeds the aggregate of the following: Expenditure i .....

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