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23 Cards in this Set
- Front
- Back
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Sec 45(1) |
Charging Section |
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Sec 2(14) |
Definition of Capital Asset |
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Sec 2(47) |
Definition of Transfer |
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Sec 48 |
Computation of Capital Gains |
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1st Proviso to Sec 48 |
Capital Gains in case of N.R |
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2nd Proviso to Sec 48 |
Indexation |
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3rd Proviso to Sec 48 |
1st and 2nd Proviso Not applicable |
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4th Proviso to Sec 48 |
No Indexation on bonds and debentures |
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5th Proviso to Sec 48 |
Forex Gains ignored on Rupee denominated bonds - N.R |
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7th Proviso to Sec 48 |
S.T.T not allowed |
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Sec 55 |
COA and COI in various cases |
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Sec 49(5) |
COA of Asset declared under IDS,2016 |
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Sec 45(2) |
Conversion of Capital Asset into S-I-T |
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Sec 45(5) |
Compensation on Complusory Acquisition |
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Sec 45(1A) |
Insurance claims on damage/destruction of CA |
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Sec 45(5A) |
Capital gains on Joint Development Agreement |
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45(3) |
Transfer of CA by partner to firm |
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Sec 45(4) |
Transfer of CA by firm to partner |
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Sec 45(2A) |
Transfer of securities held in DEMAT |
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Sec 50C |
Stamp Duty value shall be FVOC |
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Sec 50CA |
FMV of Unquoted Shares shall be FVOC |
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Sec 50B |
Slump Sale |
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SEC 51 |
Forfeiture of Advance Money |
