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  • February 17, 2019

Brief Note on Taxability of Capital Gains

Sanyam Jain | Capital Gain/ Income Tax | December 31, 2012 | 6 Comments

Cost inflation index for financial year 2012-13

Taxability of Capital Gain Under the Income tax Act, 1961 Profits or gains arising from the transfer of a capital asset made in a previous year are taxable as capital gains under the head “Capital Gains”. The important ingredients for capital gains are, therefore, existence of a capital asset, transfer of such capital asset and […]

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