Rule 8AC of Income Tax Rules

Neethi V. Kannanth , Last updated: 20 July 2021  
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CBDT, through Notification no. 77/2021 dated 7th July 2021, inserted a new rule, Rule 8AC in the Income Tax Rules, 1962. Rule 8AC deals with the computation of short term capital gains and written down value under section 50 of the Income Tax Act, 1961, where depreciation on Goodwill has been obtai

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