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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>Interest on capital gains account taxable as income from other sources when it accrues and is credited to the account.</h1> Interest accruing on amounts standing to the credit of a Capital Gains Account is chargeable to tax under the head Income from Other Sources and is taxable in the year in which it accrues, although it is credited to the capital gains account of the assessee.

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