https://www.taxtmi.com/acts?id=39339 For a specified entity referred to in sub section (4A) of section 45, the amount included in the total income of such specified entity under sub section (4A) of section 45 which is attributable to the capital asset being transferred, calculated in the prescribed manner, shall be reduced from the full value of consideration received or accruing as a result of transfer of the capital asset, alongside existing deductions for expenditure, cost of acquisition and cost of improvement. en-us Mon, 01 Feb 2021 16:43:04 +0530 Mon, 01 Feb 2021 16:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39339 For a specified entity referred to in sub section (4A) of section 45, the amount included in the total income of such specified entity under sub section (4A) of section 45 which is attributable to the capital asset being transferred, calculated in the prescribed manner, shall be reduced from the full value of consideration received or accruing as a result of transfer of the capital asset, alongside existing deductions for expenditure, cost of acquisition and cost of improvement. Act-Rules Bills Mon, 01 Feb 2021 16:43:04 +0530 https://www.taxtmi.com/acts?id=39339