Short title, extent and commencement.
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Definitions.
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Definition of “tax year”.
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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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Special provision for computation of capital gains in case of Market Linked Debenture.
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