3 results for “depreciation”+ Section 43(6)(b)clear
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b) the expressions "currency", "foreign currency" and "Indian currency" shall have the same meanings as respectively assigned to them in clauses (h), (m) and (q) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);]” Section 45 (1) of The Income Tax Act 1961:- “(1) Any profit or gains arising from the transfer of a capital asset