https://www.taxtmi.com/acts?id=11709 Cost of improvement for an investment asset comprises capital expenditures on additions or alterations by the person or, where acquired by a special mode, by the previous owner; for assets owned before 1 April 2000 only expenditures incurred on or after that date qualify. The cost of improvement is nil for self-generated assets, slump sale transfers of undertakings or divisions, and where cost cannot be determined, and expenditures deductible under any other head of income are excluded from the cost of improvement. en-us Thu, 16 Sep 2010 18:44:27 +0530 Fri, 17 Sep 2010 13:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11709 Cost of improvement for an investment asset comprises capital expenditures on additions or alterations by the person or, where acquired by a special mode, by the previous owner; for assets owned before 1 April 2000 only expenditures incurred on or after that date qualify. The cost of improvement is nil for self-generated assets, slump sale transfers of undertakings or divisions, and where cost cannot be determined, and expenditures deductible under any other head of income are excluded from the cost of improvement. Act-Rules Bills Thu, 16 Sep 2010 18:44:27 +0530 https://www.taxtmi.com/acts?id=11709