62 results for “capital gains”+ Section 145Aclear
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capital gains. 9.5 The purposes of inserting 43CB with retrospective effect from 01.04.2017, is to apply the same in relation to AY 2017-18 and subsequent assessment years is provided in the memorandum explaining the provisions in the Finance Bill, 2018 as under: “Recent judicial pronouncements have raised doubts on the legitimacy of the notified ICDS. However, a large number