The computation of capital gain in the case of a non-resident under Section 48 of
INDEX COST OF IMPROVEMENT
Indexed cost of improvement is the cost of improvement of a capital asset, adjusted for
INDEXED COST OF ACQUISITION
Indexed cost of acquisition (ICA) is the cost of acquisition of a capital asset, adjusted
HOW TO CONVERT COST OF ACQUISITION / IMPROVEMENT INTO INDEX COST OF ACQUISITION / IMPROVEMENT
To convert cost of acquisition/improvement into indexed cost of acquisition/improvement under the Income Tax Act,
COST INFLATION INDEX
The Cost Inflation Index (CII) under the Income Tax Act is a measure of inflation
INDEXED COST OFACQUISITION AND INDEXED COST OF IMPROVEMENT
Indexed cost of acquisition and indexed cost of improvement are two important concepts under the
COST OF IMPROVEMENT IN DIFFERENT SITUATION
The cost of improvement under the Income Tax Act of India is the capital expenditure
SPECIAL PROVISION UNDER THE INCOME TAX ACT
A special provision under the Income Tax Act is a provision that provides for a
GENERAL MEANING
The general meaning of income under the Income Tax Act, 1961 is any money, profits
Cost of improvement
The cost of improvement is the capital expenditure incurred by an assessed for any addition