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        F. Acts / Amendment Acts

        Section 57 - Amendment of section 115D

        Finance Act, 1992
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Capital gains treatment clarified: the second proviso to section 48 is made inapplicable and Chapter VI A applies. Language in clause (a) of sub section (2) of section 115D is substituted so that income chargeable under the head 'Capital gains' is governed by Chapter VI A and nothing contained in the provisions of the second proviso to section 48 shall apply to such income.
                        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.

                              Capital gains treatment clarified: the second proviso to section 48 is made inapplicable and Chapter VI A applies.

                              Language in clause (a) of sub section (2) of section 115D is substituted so that income chargeable under the head "Capital gains" is governed by Chapter VI A and nothing contained in the provisions of the second proviso to section 48 shall apply to such income.


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