<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>WDV of block of Asset - (New) Section 41 / (Old) Section 43(6)</title>
    <link>https://www.taxtmi.com/manuals?id=1088</link>
    <description>Written down value of a block of assets is computed by opening WDV, additions during the year, amounts received or receivable on disposal, and any slump sale adjustment. Special rules govern transfers between holding and subsidiary companies, amalgamation, demerger, conversion of a private or unlisted public company into an LLP, and corporatisation of a recognised stock exchange. The older provision also states that money payable is deducted even if due but not received, and actual sale price, not fair market value, is used.</description>
    <language>en-us</language>
    <pubDate>Tue, 15 Sep 2015 10:38:00 +0530</pubDate>
    <lastBuildDate>Tue, 05 May 2026 13:19:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=397286" rel="self" type="application/rss+xml"/>
    <item>
      <title>WDV of block of Asset - (New) Section 41 / (Old) Section 43(6)</title>
      <link>https://www.taxtmi.com/manuals?id=1088</link>
      <description>Written down value of a block of assets is computed by opening WDV, additions during the year, amounts received or receivable on disposal, and any slump sale adjustment. Special rules govern transfers between holding and subsidiary companies, amalgamation, demerger, conversion of a private or unlisted public company into an LLP, and corporatisation of a recognised stock exchange. The older provision also states that money payable is deducted even if due but not received, and actual sale price, not fair market value, is used.</description>
      <category>Manuals</category>
      <law>Income Tax</law>
      <pubDate>Tue, 15 Sep 2015 10:38:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/manuals?id=1088</guid>
    </item>
  </channel>
</rss>