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Special provision for computation of capital gains in case of depreciable assets.
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....as been allowed under this Act or under the Income-tax Act, 1961 (43 of 1961) or under the Indian Income-tax Act, 1922 (11 of 1922), the provisions of sections 72 and 73 shall be subject to the provisions of sub-sections (2), (3) and (4). (2) If, during the tax year, the full value of consideration received or accruing for the transfer of one or more assets in a block of assets exceeds the tota....