CBDT Circular on Section 2(14) Of The Income – Tax Act, 1961 – Capital Gains – Capital Asset – Clarification Regarding Reopening Of Completed Assessments On Accounts Of Clarificatory Amendments Introduced By Finance Act, 2012, In Sections 2(14)/(47), 9 And 195 With Retrospective Effect

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SECTION 2(14) OF THE INCOME – TAX ACT, 1961 – CAPITAL GAINS – CAPITAL ASSET – CLARIFICATION REGARDING REOPENING OF COMPLETED ASSESSMENTS ON ACCOUNTS OF CLARIFICATORY AMENDMENTS INTRODUCED BY FINANCE ACT, 2012, IN SECTIONS 2(14)/(47), 9 AND 195 WITH RETROSPECTIVE EFFECT LETTER [F.NO.500/111/2009-FTD-1(PT.)], DATED 29-5-2012 The Finance Act, 2012 has introduced certain clarificatory amendments in section…

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