https://www.taxtmi.com/manuals?id=942 Capital gains from compulsory acquisition or from transfers where consideration is determined or approved by the Central Government or the Reserve Bank of India are taxed on receipt rather than on transfer. Initial compensation is chargeable in the year first received, while enhanced compensation is chargeable in the year received, with cost of acquisition and cost of improvement treated as nil. Compensation under an interim order is taxable only when the final order is passed, and interest on compensation is taxed separately on receipt. en-us Tue, 25 Aug 2015 14:52:00 +0530 Wed, 03 Jun 2026 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=942 Capital gains from compulsory acquisition or from transfers where consideration is determined or approved by the Central Government or the Reserve Bank of India are taxed on receipt rather than on transfer. Initial compensation is chargeable in the year first received, while enhanced compensation is chargeable in the year received, with cost of acquisition and cost of improvement treated as nil. Compensation under an interim order is taxable only when the final order is passed, and interest on compensation is taxed separately on receipt. Manuals Income Tax Tue, 25 Aug 2015 14:52:00 +0530 https://www.taxtmi.com/manuals?id=942