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Capital gains.
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Capital gains on distribution of assets by companies in liquidation
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Capital gains on purchase by company of its own shares or other specified securities.
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Transactions not regarded as transfer.
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Withdrawal of exemption in certain cases.
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Mode of computation of capital gains.
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Cost with reference to certain modes of acquisition.
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Special provision for computation of capital gains in case of depreciable assets.
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Special provision for cost of acquisition in case of depreciable asset.
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Special provision for computation of capital gains in case of Market Linked Debenture.
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Special provision for computation of capital gains in case of slump sale.
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Special provision for full value of consideration in certain cases.
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Special provision for full value of consideration for transfer of share other than quoted share.
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Fair market value deemed to be full value of consideration in certain cases.
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Advance money received
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Profit on sale of property used for residence.
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Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases.
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Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases.
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Capital gains not to be charged on investment in certain bonds.
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Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house.
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Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area.
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Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.
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Extension of time for acquiring new asset or depositing or investing amount of capital gains.
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Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”.
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Reference to Valuation Officer.
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