Capital gains on distribution of assets by companies in liquidation

Capital gains on purchase by company of its own shares or other specified securities

Transactions not regarded as transfer

Withdrawal of exemption in certain cases

Mode of computation

Cost with reference to certain modes of acquisition

Special provision for computation of capital gains in case of depreciable assets

Special provision for cost of acquisition in case of depreciable asset

Special provision for computation of capital gains in case of slump sale

Special provision for full value of consideration in certain cases

Special provision for full value of consideration for transfer of share other than quoted share

Fair market value deemed to be full value of consideration in certain cases