https://www.taxtmi.com/acts?id=10822 Income from transfer of any investment asset is computed under Capital gains and includes transfers arising from cessation of parent company shareholding or conversion of the asset into a business trading asset, transfers failing specified compliance conditions, and amounts recaptured under the capital gains deposit scheme. Recapture is calculated by formulas that multiply the deduction claimed by the unutilised withdrawal or the residual account balance and divide by the net consideration from the original transfer, converting part of the previously claimed deduction into taxable capital gains where utilisation or timing conditions are not complied with. en-us Thu, 20 Aug 2009 12:08:38 +0530 Thu, 20 Aug 2009 16:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10822 Income from transfer of any investment asset is computed under Capital gains and includes transfers arising from cessation of parent company shareholding or conversion of the asset into a business trading asset, transfers failing specified compliance conditions, and amounts recaptured under the capital gains deposit scheme. Recapture is calculated by formulas that multiply the deduction claimed by the unutilised withdrawal or the residual account balance and divide by the net consideration from the original transfer, converting part of the previously claimed deduction into taxable capital gains where utilisation or timing conditions are not complied with. Act-Rules Bills Thu, 20 Aug 2009 12:08:38 +0530 https://www.taxtmi.com/acts?id=10822