Section 45(5)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 80] [Section 45(5)] [Section 45] [Entire Act]

Union of India - Subsection

Section 45(5)(b) in The Income Tax Act, 1961

(b)the amount by which the compensation or consideration is enhanced or further enhanced by the court, Tribunal or other authority shall be deemed to be income chargeable under the head "Capital gains" of the previous year in which such amount is received by the assessee :

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Union of India - Subsection

Section 45(5)(b) in The Income Tax Act, 1961