https://www.taxtmi.com/acts?id=11071 Income from a special source is computed either by applying the capital gains provisions where the income arises from transfer of equity shares or equity-oriented fund units chargeable to securities transaction tax, or by reference to accruals or receipts for other income. The computation is presumed to have given full effect to all losses, allowances and deductions; written down value and depreciation-related allowances are computed as if those deductions were claimed and allowed, and common costs attributable to the special source are determined in the prescribed manner. en-us Thu, 20 Aug 2009 15:34:48 +0530 Thu, 29 Oct 2009 21:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11071 Income from a special source is computed either by applying the capital gains provisions where the income arises from transfer of equity shares or equity-oriented fund units chargeable to securities transaction tax, or by reference to accruals or receipts for other income. The computation is presumed to have given full effect to all losses, allowances and deductions; written down value and depreciation-related allowances are computed as if those deductions were claimed and allowed, and common costs attributable to the special source are determined in the prescribed manner. Act-Rules Bills Thu, 20 Aug 2009 15:34:48 +0530 https://www.taxtmi.com/acts?id=11071