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Section 43A - Special provision consequential to changes in rate of exchange

Income Tax - Profit and Gains of Business or Profession - 68 - SEC - 43A: SPECIAL PROVISION CONSEQUENTIAL TO CHANGES IN RATE OF EXCHANGE Section 43A applies only in respect of assets acquired from a country outside India through a loan in foreign cur .....

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o the foreign supplier towards the whole or a part of the cost of the asset; or towards repayment of the whole or a part of the moneys borrowed by him from any person, directly or indirectly, in any foreign currency specifically for the purpose of ac .....

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ting adopted by the assessee, shall be added to, or, as the case may be, deducted from- (i) the actual cost of the asset as defined in clause (1) of section 43; or (ii) the amount of expenditure of a capital nature referred to in clause (iv) of sub-s .....

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tion of a capital asset (not being a capital asset referred to in section 50) for the purposes of section 48, and the amount arrived at after such addition or deduction shall be taken to be the actual cost of the asset or the amount of expenditure of .....

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