E.—Capital gains - Lawspedia

Section 80 of Income Tax Act - Fair market value deemed to be full value of consideration in certain cases

Section 67 of Income Tax Act - Capital gains

Section 68 of Income Tax Act - Capital gains on distribution of assets by companies in liquidation

Section 69 of Income Tax Act - Capital gains on purchase by company of its own shares or other specified securities

Section 70 of Income Tax Act - Transactions not regarded as transfer

Section 71 of Income Tax Act - Withdrawal of exemption in certain cases

Section 72 of Income Tax Act - Mode of computation of capital gains

Section 73 of Income Tax Act - Cost with reference to certain modes of acquisition

Section 74 of Income Tax Act - Special provision for computation of capital gains in case of depreciable assets"

Section 75 of Income Tax Act - Special provision for cost of acquisition in case of depreciable asset

Section 76 of Income Tax Act - Special provision for computation of capital gains in case of Market Linked Debenture

Section 77 of Income Tax Act - Special provision for computation of capital gains in case of slump sale

Section 78 of Income Tax Act - Special provision for full value of consideration in certain cases

Section 79 of Income Tax Act - Special provision for full value of consideration for transfer of share other than quoted share

Section 81 of Income Tax Act - Advance money received

Section 82 of Income Tax Act - Profit on sale of property used for residence

Section 83 of Income Tax Act - Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases

Section 84 of Income Tax Act - Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases

Section 85 of Income Tax Act - Capital gains not to be charged on investment in certain bonds

Section 86 of Income Tax Act - Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house

Section 87 of Income Tax Act - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area

Section 88 of Income Tax Act - Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone

Section 89 of Income Tax Act - Extension of time for acquiring new asset or depositing or investing amount of capital gains

Section 90 of Income Tax Act - Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”

Section 91 of Income Tax Act - Reference to Valuation Officer

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