Short title, extent and commencement.
|
Definitions.
|
Definition of “tax year”.
|
Transactions not regarded as transfer
|
Withdrawal of exemption in certain cases.
|
Mode of computation of capital gains.
|
Cost with reference to certain modes of acquisition.
|
Special provision for computation of capital gains in case of depreciable assets.
|
Special provision for cost of acquisition in case of depreciable asset.
|
Special provision for computation of capital gains in case of Market Linked Debenture.
|
Special provision for computation of capital gains in case of slump sale.
|
Special provision for full value of consideration in certain cases
|
Special provision for full value of consideration for transfer of share other than quoted share.
|
Fair market value deemed to be full value of consideration in certain cases.
|
Advance money received
|
Profit on sale of property used for residence.
|
Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases.
|
Special provision for computation of capital gains in case of Market Linked Debenture.
|
Set off of losses under same head of income.
|
Meaning of international transaction.
|
Reference to Transfer Pricing Officer.
|
Determination of tax where total income includes income on which no tax is payable.
|
Tax on dividends, royalty and fees for technical service in case of foreign companies
|
Tax on income from units purchased in foreign currency or capital gains arising from their transfer
|
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
|
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
|