Income-tax Act, 1961
, in the case of non- residents. 44DB. Special provision for computing deductions in the case of business reorganisation of co-operative banks. E.—Capital gains 45. Capital gains. 46. Capital gains on distribution of assets by companies in liquidation. 46A. Capital gains on purchase by company of its own shares or other specified securities. 47. Transactions not regarded as transfer. 47A. Withdrawal of exemption in certain cases. 48. Mode of computation. 49. Cost with reference to certain modes of acquisition. 50. Special provision for computation of capital gains in case of depreciable assets. 50A. Special provision for cost of acquisition in case of depreciable asset. 50B. Special provision for computation of capital gains in case of slump sale. 50C. Special provision for full value of consideration in certain cases. 50CA. Special provision for full value of consideration for transfer of share other than quoted share.