India - Income Tax Act 2010 - Saarc

I-7 ARRANGEMENT OF SECTIONSSECTIONPAGE44C. Deduction of head office expenditure in the case of nonresidents1.29644D. Special provisions for computing income by way of royalties,etc., in the case of foreign companies 1.29744DA. Special provision for computing income by way of royalties,etc., in case of non-residents 1.29844DB. Special provision for computing deductions in the case ofbusiness reorganization of co-operative banks 1.299E.—Capital gains45. Capital gains 1.30146. Capital gains on distribution of assets by companies inliquidation 1.30546A. Capital gains on purchase by company of its own shares orother specified securities 1.30547. Transactions not regarded as transfer 1.30547A. Withdrawal of exemption in certain cases 1.31248. Mode of computation 1.31349. Cost with reference to certain modes of acquisition 1.31550. Special provision for computation of capital gains in caseof depreciable assets 1.31750A. Special provision for cost of acquisition in case of depreciableasset 1.31850B. Special provision for computation of capital gains in caseof slump sale 1.31850C. Special provision for full value of consideration in certaincases 1.31951. Advance money received 1.32052. [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988] 1.32153. [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993] 1.32154. Profit on sale of property used for residence 1.32154A. [OMITTED BY THE FINANCE (NO. 2) ACT, 1971, W.E.F. 1-4-1972] 1.32354B. Capital gain on transfer of land used for agriculturalpurposes not to be charged in certain cases 1.32354C. [OMITTED BY THE FINANCE ACT, 1976, W.E.F. 1-4-1976] 1.32454D. Capital gain on compulsory acquisition of lands and buildingsnot to be charged in certain cases 1.32454E. Capital gain on transfer of capital assets not to be chargedin certain cases 1.32654EA. Capital gain on transfer of long-term capital assets not tobe charged in the case of investment in specifiedsecurities 1.33154EB. Capital gain on transfer of long-term capital assets not tobe charged in certain cases 1.33254EC. Capital gain not to be charged on investment in certainbonds 1.333