https://www.taxtmi.com/acts?id=49065 Chargeability as capital gains applies to profits or gains from transfer of capital assets in the tax year of transfer, with special rules treating insurance receipts for destruction or damage, unit linked policy payouts lacking exemption, conversions into stock in trade, transfers of beneficial interests in securities, transfers to firms where transferor becomes partner, reconstitution receipts computed by a specified formula, enhanced compensation on compulsory acquisition taxed when received, and taxation of transfers under specified real estate development agreements using stamp duty value as full consideration. en-us Fri, 14 Feb 2025 16:38:03 +0530 Thu, 20 Feb 2025 12:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49065 Chargeability as capital gains applies to profits or gains from transfer of capital assets in the tax year of transfer, with special rules treating insurance receipts for destruction or damage, unit linked policy payouts lacking exemption, conversions into stock in trade, transfers of beneficial interests in securities, transfers to firms where transferor becomes partner, reconstitution receipts computed by a specified formula, enhanced compensation on compulsory acquisition taxed when received, and taxation of transfers under specified real estate development agreements using stamp duty value as full consideration. Act-Rules Bills Fri, 14 Feb 2025 16:38:03 +0530 https://www.taxtmi.com/acts?id=49065