https://www.taxtmi.com/notifications?id=136081 Written down value of an intangible asset block and short term capital gains for the previous year relevant to the assessment year commencing April 1, 2021 shall be determined where depreciation on goodwill was obtained. If the reduction under sub-item (B) of item (ii) of sub-clause (c) of clause (6) of section 43 for that previous year exceeds the beginning written down value (without that reduction) plus actual cost of intangible assets other than goodwill acquired during that year, such excess shall be deemed short-term capital gains. en-us Wed, 07 Jul 2021 00:00:00 +0530 Wed, 02 Mar 2022 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136081 Written down value of an intangible asset block and short term capital gains for the previous year relevant to the assessment year commencing April 1, 2021 shall be determined where depreciation on goodwill was obtained. If the reduction under sub-item (B) of item (ii) of sub-clause (c) of clause (6) of section 43 for that previous year exceeds the beginning written down value (without that reduction) plus actual cost of intangible assets other than goodwill acquired during that year, such excess shall be deemed short-term capital gains. Notifications Income Tax Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136081