Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 45(5)] [Section 45] [Entire Act] Union of India - Subsection Section 45(5)(i) in The Income Tax Act, 1961 (i)in relation to the amount referred to in clause (b), the cost of acquisition and the cost of improvement shall be taken to be nil;