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Income-tax Act, 1961

Section - 50AA - Special provision for computation of capital gains in case of Market Linked Debenture

50[Special provision for computation of capital gains in case of Market Linked Debenture.

50AA. 51[Notwithstanding anything contained in clause (42A) of section 2 or section 48, where the capital asset-

(a)- is a unit of a Specified Mutual Fund acquired on or after the 1st day of April, 2023 or a Market Linked Debenture; or
(b)- is an unlisted bond or an unlisted debenture which is transferred or redeemed or matures on or after the 23rd day of July, 2024,
the full value of consideration received or accruing as a result of the transfer or redemption or maturity of such debenture or unit or bond as reduced by-

(i)- the cost of acquisition of the debenture or unit or bond; and
(ii)-Google Play store

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