https://www.taxtmi.com/acts?id=51571 Special computation rule fixes the cost of acquisition for assets becoming property by amalgamation, gift, will, irrevocable trust, or HUF partition when sold as stock-in-trade as the transferor's original cost plus any cost of improvement and any expenditure incurred by the transferor or amalgamating company wholly and exclusively in connection with the transfer; the rule applies for computing income under Profits and Gains of Business or Profession and excludes assets covered by the specified exception. en-us Wed, 13 Aug 2025 18:51:37 +0530 Mon, 25 Aug 2025 11:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51571 Special computation rule fixes the cost of acquisition for assets becoming property by amalgamation, gift, will, irrevocable trust, or HUF partition when sold as stock-in-trade as the transferor's original cost plus any cost of improvement and any expenditure incurred by the transferor or amalgamating company wholly and exclusively in connection with the transfer; the rule applies for computing income under Profits and Gains of Business or Profession and excludes assets covered by the specified exception. Act-Rules Income Tax Wed, 13 Aug 2025 18:51:37 +0530 https://www.taxtmi.com/acts?id=51571