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referred to in the second proviso to sub-section (1) of section 43CA, the provisions of sub-item (ii) of item (B) shall have effect

Section 43CA in The Income Tax Act, 1961 43CA. [ Special provision for full value of consideration for transfer of assets other than capital assets

Section 14 in The Finance Act, 2018 14. Amendment of section 43CA. - In section 43CA of the Income-tax Act, with effect from

Finance Act, 2018 15. Insertion of new section. - After section 43CA of the Income-tax Act, the following section shall be inserted and shall

Section 10 in Finance Act, 2013 10. Insertion of new section 43CA. - After section 43 C of the Income-tax Act, the following section shall ... inserted with effect from the 1st day of April, 2014, namely:- "43CA. Special provision for full value of consideration for transfer of assets other than

referred to in the second proviso to sub-section (1) of section 43CA, the provisions of sub-item (ii) of item (B) shall have effect

Section 12 in THE FINANCE ACT, 2021 12. Amendment of section 43CA. In Section 43CA of the Income-tax Act,- (a) in sub-section

Section 22 in Finance Act, 2020 22. Amendment of section 43CA. - In section 43CA of the Income-tax Act, in sub-section

Section 43 , Section 43A , Section 43AA , Section 43B , Section 43C , Section 43CA , Section 43CB , Section 43D , Section 44 , Section 44A , Section 44AA , Section 44AB , Section

provisions of section 78(2) and (3) shall apply. [ Similar to Section 43CA from The Income Tax Act, 1961. - Also Refer