Deduction for cost of acquisition, inflation-adjustment etc.
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....sp;(i) the amount of expenditure, if any, incurred wholly and exclusively in connection with the transfer of the asset; (ii) the cost of acquisition, if any, of the asset; and (iii) the cost of improvement, if any, of the asset. (2) However, if the investment asset is transferred at any time after one year from the ....


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