Bare Act Search Results

Finance Act, 1987 Section 22

Title: Amendment of Section 54e

State: Central

Year: 1987

April, 1988, - (a) in sub-section (1), for the words "capital asset, not being a short-term capital asset", the words "long-term capital … (1), for the words "capital asset, not being a short-term capital asset", the words "long-term capital asset" shall be substituted; (b) in

Income Tax Act, 1961 Section 45

Title: Capital Gains

State: Central

Year: 1961

Any profits or gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided … insurer on account of damage to, or destruction of, any capital asset, as a result of - (i) flood, typhoon, hurricane, cyclone,

Maharashtra Value Added Tax ,rules Complete Act

State: Maharashtra

Year: 2005

goods so resold, (c) in respect of goods treated as capital assets unless the said assets are purchased on or after … so resold, (c) in respect of goods treated as capital assets unless the said assets are purchased on or after the

Finance Act, 1987 Section 13

Title: Amendment of Section 45

State: Central

Year: 1987

The profits or gains arising from the transfer of a capital asset by a person to a firm or other association of … the firm, association or body as the value of the capital asset shall be deemed to be the full value of the

Finance Act, 1987 Section 25

Title: Amendment of Section 55

State: Central

Year: 1987

the words "cost of any improvement", in relation to a capital asset, - ', the following shall be substituted, namely :- '"Cost … '"Cost of any improvement", - (1) in relation to a capital asset being goodwill of a business shall be taken to be

Finance Act, 1987 Section 74

Title: Consequential Amendments

State: Central

Year: 1987

(v) in section 155, in sub-section (10A), for the words "capital asset, not being a short-term capital asset", the words "long-term capital … (10A), for the words "capital asset, not being a short-term capital asset", the words "long-term capital asset" shall be substituted; (vi) in

Finance Act, 1987 Section 18

Title: Amendment of Section 53

State: Central

Year: 1987

family" shall be inserted; (ii) for the words and brackets "capital asset (other than a short-term capital asset)", the words "long-term capital … the words and brackets "capital asset (other than a short-term capital asset)", the words "long-term capital asset" shall be substituted; (b) the

Income Tax Act, 1961 Complete Act

Title: Income Tax Act, 1961

State: Central

Year: 1961

of units Section194L - Payment of compensation on acquisition of capital asset Section194LA - Payment of compensation on acquisition of certain immovable

Super Profits Tax Rules, 1963 Complete Act

State: Central

Year: 1963

-- (iii) Profits and gains + of business. -- (iv) Capital gains. + -- (v) Income from other + sources. --------- … "173. Recovery of tax in respect of non-resident from his assets.---Without prejudice to the provisions of subsection (1) of the applied

INCOME TAX ACT, 1961 Section 74

Title: Losses under the head 'Capital gains'

State: Central

Year: 1961

in so far as such loss relates to a short-term capital asset, it shall be set-off against income, if any, under the … assessable for that assessment year in respect of any other capital asset; (b) in so far as such loss relates to a