Computation of short term capital gains clarified where depreciation was claimed on goodwill; excess reduction treated as short term gains. Written down value of an intangible asset block and short term capital gains for the previous year relevant to the assessment year commencing April 1, 2021 shall be determined where depreciation on goodwill was obtained. If the reduction under sub-item (B) of item (ii) of sub-clause (c) of clause (6) of section 43 for that previous year exceeds the beginning written down value (without that reduction) plus actual cost of intangible assets other than goodwill acquired during that year, such excess shall be deemed short-term capital gains.