https://www.taxtmi.com/acts?id=51621 Defines the concepts of cost of improvement and cost of acquisition for capital gains purposes, with specific rules for goodwill, intangible assets, rights, and other capital assets. It also lays down special acquisition rules for additional financial assets, long-term equity shares and similar units, fair market value options for assets held before 1 April 2001, stamp duty value limits for land or building, predecessor-cost rules where cost cannot be ascertained, and demutualisation or corporatisation treatment for recognised stock exchange memberships. en-us Wed, 13 Aug 2025 19:08:42 +0530 Tue, 09 Jun 2026 16:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51621 Defines the concepts of cost of improvement and cost of acquisition for capital gains purposes, with specific rules for goodwill, intangible assets, rights, and other capital assets. It also lays down special acquisition rules for additional financial assets, long-term equity shares and similar units, fair market value options for assets held before 1 April 2001, stamp duty value limits for land or building, predecessor-cost rules where cost cannot be ascertained, and demutualisation or corporatisation treatment for recognised stock exchange memberships. Act-Rules Income Tax Wed, 13 Aug 2025 19:08:42 +0530 https://www.taxtmi.com/acts?id=51621