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Welcome To E-Data Book!

Section -46 (Income Tax Act)

Capital gains on distribution of assets by companies in liquidation

Section -46A (Income Tax Act)

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

Section -47 (Income Tax Act)

Transactions not regarded as transfer

Section -47A (Income Tax Act)

Withdrawal of exemption in certain cases

Section 2 (IGST Act)

Definitions

Section 3 (IGST Act)

Appointment of Officers

Section 4 (IGST Act)

Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances

Section -48 (Income Tax Act)

Mode of computation

Section 5 (IGST Act)

Levy and collection

Section -49 (Income Tax Act)

Cost with reference to certain modes of acquisition

Section 6 (IGST Act)

Power to grant Exemption from tax

Section -50 (Income Tax Act)

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

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