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Home Acts & Rules Bill Bills Direct Taxes Code Bill, 2009 Chapter III - Part-E = COMPUTATION OF TOTAL INCOME - E. - Capital gains Chapters List This

COMPUTATION OF TOTAL INCOME - E. - Capital gains - Direct Taxes Code Bill, 2009

Chapter: III - Part-E
COMPUTATION OF TOTAL INCOME - E. - Capital gains
Clause 44	:	Capital gains
Clause 45	:	Income from certain transfers not to be treated as capital gains
Clause 46	:	Financial year of taxability
Clause 47	:	Computation of income from the transfer of any investment asset
Clause 48	:	Full value of the consideration
Clause 49	:	Deduction for cost of acquisition, inflation-adjustment etc.
Clause 50	:	Indexed cost of acquisition
Clause 51	:	Cost of acquisition of an investment asset
Clause 52	:	Cost of improvement
Clause 53	:	Relief for rollover of investment asset

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