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CONTENT : Income Under the Head ' CAPITAL GAIN'

SCOPE OF CHARGE # CAPITAL ASSET # BASIS OF CHARGE # TRANSFER OF CAPITAL ASSETS # IN THE PREVIOUS YEAR-DEEMED TRANSFER-TRANSFER OF REGARDED AS TRANSFER-COMPUTATION OF CAPITAL GAIN (NEW METHOD) # COST OF ACQUISITION # EXEMPTED CAPITAL GAINS # TREATEMENT OF CAPITAL LOSSES # DEDUCTION U/S 48(2)
 

1.       Capital Gain , Capital Assets & Property for Computing Capital Gain

 

2.       Types of Capital Assets for Computing ‘Capital Gain’

 

2A.    Types of Capital Gains for Computing ‘Capital Gain’

 

3.       Computation Of ‘Period Of Holding

 

4.       Transfer Of A Capital Asset [Section-2(47)]

 

5.       Transactions Not regarded as ‘Transfer’ [Section-47]

 

6.       Capital Gain is Deemed to be the Income of the Previous Year

7.       Amount Received from insurer [Section-45(1A)] for Computing Capital Gain

 8.      Transfer of Capital Assets by a person to firm, AOP or Body Of Individuals (BOI) [Section 45(3)] for Computing Capital Gain

 9.      Transfer of Capital Assets on Dissolution of Firm, AOP or Body Of  Individuals (BOI) [Section 45(4)] for Computing Capital Gain

 10.    Enhancement of Compensation on Compulsory Acquisition of Assets [Section-45(5)] for Computing Capital Gain

10(A).Sale of units Purchased for Deduction U/s 80 CCB [Section-45(6)]

11.     Distribution of Assets by A Company in Liquidation for Computing Capital Gain

11(A).Capital Gain on Purchase by A Company of its Own Shares or Other  Securities [Section 46A]

12.     DEEMED CAPITAL GAIN [Section 47A]

13..    Method of Computing Capital Gain [Section 48]

13-A. Expenses Disallowed u/s Section 48 for Computing Capital Gain

14.     Cases in which the Indexation of Cost is not to be done while Calculating long Term Capital Gain

15.     Computation of Capital Gain in Case of Non-Residents [Sec. 48 Proviso 1 ]

16.     Determination of Cost of Acquisition for Computing Capital Gain.

 17.    Taxation of Gain on ‘Slump Sale’ for Computing Capital Gain

18.     Special Provision for full Value of Consideration in certain cases (Section 50C] for Computing Capital Gain

 19.    Treatment of Advance Money Received and Forfeited (Section-51] for Computing Capital Gain

20.     Cost of Acquisition of Goodwill [Section-55(2)(a)] for Computing Capital Gain

21.     Cost of Acquisition of Shares [Section 55 (2) (v)] for Computing   Capital Gain

22.     Capital Gains Exempted u/s 10

23.     Capital Gains—Exempted u/s 54

24.     Capital Gain on Transfer of Self-Cultivated Agricultural Land in Urban   Areas [ Section 54 B]

25.     Capital Gains on Compulsory Acquisition Of Land And Buildings [Section 54D]

26.     Capital Gain on Transfer of any Long Term Capital Asset [Section-54EC]

27.     Exemption of Capital Gain on Transfer Of Long-Term Capital Assets in case of Investment In Residential House [Section 54F]

28.     Capital Gain on Shifting of Industrial Undertaking from Urban Areas to Non-Urban Areas [Section 54G]

29.     Exemption of Capital Gain on transfer of assets in case of shifting of Industrial Undertaking from an urban area to any Special Economic Zone (SEZ) [Sec. 54GA]

 30.    Long term Capital Gain on Transfer of Residential Property if Net Consideration is Invested in the Equity Shares of an Eligible company [Section 54GB] [w.e.f. A.Y. 2013- 14 but upto A.Y. 201 7-1 8]

 31.    Reference to Valuation Officer [Section 55] towards Capital Gain

32.     TREATMENT OF CAPITAL LOSS [Section 74]

33.     TAX ON CAPITAL GAINS

 
 

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