Table of Contents
·
1. Computation of ‘Capital Gain’ in case of
‘Zero Coupon Bonds’
o
(A) [Section 45(2)]- Capital Gain on Conversion of
Capital Asset into Stock-in-Trade:
o
(B) [Section 28(via)]- Conversion of
Stock-in-Trade into Capital Asset
·
6. [Section 45(5)]- Capital Gain on Transfer
by way of Compulsory Acquisition of an Asset
·
7. Capital Gain on Conversion of Debentures
into Shares [Section 47(x), 49(2A) and Rule 8AA]:
·
8. [Section 47(xb), 49(2AE)]- Capital Gains on
Conversion of Preference Shares into Equity Shares
·
9. [Section 46]- Capital Gains on
Distribution of Assets by Companies in Liquidation:
·
11. [Section 50]- Capital Gain on Transfer of Depreciable
Assets:
·
12. [Section 50C]- Capital Gains in Real Estate
Transactions:
·
15. Capital Gain in the case of Transfer of Shares /
Debentures by Non-Residents
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