48 results for “capital gains”+ Section 254(1)clear
Sorted by relevance
Key Topics
Showing 1–20 of 48 · Page 1 of 3
section 5, when it is received or deemed to be received by a person. All income for the purpose of charge of income-tax and computation of total income is required to be classified under distinct heads of income such as salaries, income from house property, profits and gains of business or profession, capital gains and income from other sources