INCOME TAX ACT SECTION 43C SPECIAL PROVISION FOR COMPUTATION OF COST OF ACQUISITION OF CERTAIN ASSETS

Q.1 Section 43C में transferred asset की cost में कौन से component को include किया जाएगा?
Ans. – इन following cost को include किया जाएगा:-
• Cost of acquisition;
• Cost of improvement;
• Cost of transfer.

Q. 2 Section 43C कौन से case में applicable होगा?
Ans. - इन following case को include किया जाएगा:-
• Amalgamation;
• Partition of a Hindu undivided family;
• Gift;
• Will;
• Irrevocable trust.