Special provision for computation of cost of acquisition of certain assets.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Special provision for computation of cost of acquisition of certain assets. 40. (1) For the purposes of computation of income under the head "Profits and gains of business or profession", cost of a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lause (a), or the transferor or donor in case of clause (b); (ii) any cost of improvement made; (iii) any expenditure incurred by the amalgamating company or transferor or donor whol....