Section 54EA(3)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 54EA(3)] [Section 54EA] [Entire Act]

Union of India - Subsection

Section 54EA(3)(b) in The Income Tax Act, 1961

(b)"net consideration", in relation to the transfer of a capital asset, means the full value of the consideration received or accruing as a result of the transfer of the capital asset as reduced by the expenditure incurred wholly and exclusively in connection with such transfer.]

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Union of India - Subsection

Section 54EA(3)(b) in The Income Tax Act, 1961