Income_tax_2025
Section / Rule Number   Content   
 
Short title, extent and commencement.
Definitions.
Definition of “tax year”.
Transactions not regarded as transfer
Withdrawal of exemption in certain cases.
Mode of computation of capital gains.
Cost with reference to certain modes of acquisition.
Special provision for computation of capital gains in case of depreciable assets.
Special provision for cost of acquisition in case of depreciable asset.
Special provision for computation of capital gains in case of Market Linked Debenture.
Special provision for computation of capital gains in case of slump sale.
Special provision for full value of consideration in certain cases
Special provision for full value of consideration for transfer of share other than quoted share.
Fair market value deemed to be full value of consideration in certain cases.
Advance money received
Profit on sale of property used for residence.
Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases.
Special provision for computation of capital gains in case of Market Linked Debenture.
Set off of losses under same head of income.
Meaning of international transaction.
Reference to Transfer Pricing Officer.
Determination of tax where total income includes income on which no tax is payable.
Tax on dividends, royalty and fees for technical service in case of foreign companies
Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
 
     
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