Indexed cost of acquisition or improvement.

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..... on of an investment asset referred to in clause (i) of sub-section (3) of section 51 shall be the amount determined in accordance with the formula— A x B/C Where A = the cost of acquisition of the ass .....

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..... be the amount determined in accordance with the formula— A x B/C Where A = the cost of improvement of the asset; B = the Cost Inflation Index for the financial year in which the asset is transferred; .....

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