Valuation Officer, and the provisions of section 50C and sub-section (15) of section 155 shall, as far as may be, apply in relation ... those sections: [Provided also that in case of property being referred to in the second proviso to sub-section (1) of section 43CA, the provisions
Section 43CA in The Income Tax Act, 1961
43CA. [ Special provision for full value of consideration for transfer of assets other than capital assets ... certain cases. [Inserted by Act 17 of 2013, section 10 (w.e.f. 1-4-2014).]
(1) Where the consideration received or accruing
Section 14 in The Finance Act, 2018
14. Amendment of section 43CA.
- In section 43CA of the Income-tax Act, with effect from
Section 15 in The Finance Act, 2018
15. Insertion of new section.
- After section 43CA of the Income-tax Act, the following section 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
Section 24 in THE FINANCE ACT, 2021
24. Amendment of section 56.
In section 56 the Income-tax Act, in sub-section (2), in clause ... property being referred to in the second proviso to sub-section (1) of section 43CA, the provisions of sub-item (ii) of item (B) shall
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 32AD , Section 33 , Section 33A , Section 33AB , Section 33ABA , Section 33AC , Section 33B , Section 34 , Section 34A , Section 35 , Section 35A , Section 35AB , Section ... Section 37 , Section 38 , Section 40 , Section 40A , Section 41 , Section 42 , Section 43 , Section 43A , Section 43AA , Section 43B , Section 43C , Section 43CA , Section
full value of consideration under sub-section (1). (4) The provisions of sub-section (3) shall apply only in a case where the amount ... duty value under sub-section (1), the provisions of section 78(2) and (3) shall apply. [ Similar to Section 43CA from The Income
