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    <title>Method of Computation of Capital Gains - (New) Section 72 / (Old) Section 48</title>
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    <description>Computation of capital gains proceeds by deducting transfer-related expenditure, cost of acquisition or indexed cost of acquisition, cost of improvement or indexed cost of improvement, and any specified additional deduction from the full value of consideration, subject to applicable exemptions and exclusions. Special rules apply to business trust distributions, specified entity transactions, non-residents transferring shares or debentures of an Indian company, and rupee-denominated bonds. The earlier provision also applies indexation to long-term capital assets, subject to stated exceptions for certain assets and transactions.</description>
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    <pubDate>Tue, 25 Aug 2015 14:38:00 +0530</pubDate>
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      <description>Computation of capital gains proceeds by deducting transfer-related expenditure, cost of acquisition or indexed cost of acquisition, cost of improvement or indexed cost of improvement, and any specified additional deduction from the full value of consideration, subject to applicable exemptions and exclusions. Special rules apply to business trust distributions, specified entity transactions, non-residents transferring shares or debentures of an Indian company, and rupee-denominated bonds. The earlier provision also applies indexation to long-term capital assets, subject to stated exceptions for certain assets and transactions.</description>
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