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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Cost of acquisition deemed fair market value when asset declared under Income Declaration Scheme and taxes paid accordingly.</h1> Where capital gain arises from transfer of an asset declared under the Income Declaration Scheme, 2016, and tax, surcharge and penalty have been paid under the Scheme on the fair market value as on the Scheme's commencement, the cost of acquisition of the asset shall be deemed to be the fair market value taken into account for the purposes of the Scheme.

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