An analysis of Section 45(5A) of the Income Tax Act

SAGAR MALHOTRA , Last updated: 08 June 2020  
  Share


Introduction Brief History Section 45 of the Income Tax Act, 1961 (Act) is the charging section of the income chargeable under the head Capital Gains. In the ordinary course, a transaction is subject to capital gain in the year of transfer of the capital asset. In the case of the Joint Developme

You have reached daily limit of 2 Free Articles. To view this or other Articles please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)

CCI Pro

Published by

SAGAR MALHOTRA
(NONE)
Category Income Tax   Report

  10453 Views

Comments


Related Articles


Loading


Popular Articles




CCI Pro
Follow us

CCI Articles

submit article