Thursday, October 3, 2019
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Topic: Sec. 54

Tax Charts

Capital Gain Exemption

As per sec. 45(1), profits or gains arising on transfer of a capital asset shall be chargeable under the head “Capital Gains”. From capital gain so computed, several deductions are allowed as per provisions of sections 54, 54B, 54D, 54EC, 54EE, 54F, 54G, 54GA and 54GB. Provisions of these sections are discussed

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