{"product_id":"bharats-commentary-on-income-tax-set-of-2-volumes-books-by-dr-ashok-saraf-and-dr-ayush-saraf","title":"Bharat's Commentary on INCOME TAX (Set of 2 Volumes) - Books By Dr Ashok Saraf and Dr. Ayush Saraf","description":"\u003cp\u003e\u003cstrong\u003eBharat's Commentary on INCOME TAX (Set of 2 Volumes) - Books By Dr Ashok Saraf and Dr. Ayush Saraf\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e1st (2026)\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e\u003cb style=\"mso-bidi-font-weight: normal;\"\u003eVolume 1\u003c\/b\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eCHAPTER I\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003ePRELIMINARY\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eSection No.\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                                                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e1.\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003eShort title, extent and commencement\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e2.\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003eDefinitions\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e3.\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003eDefinition of “tax year”\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e\u003cbr\u003eCHAPTER II\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eBASIS OF CHARGE\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e4.\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003eCharge of income-tax\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e5.\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003eScope of total income\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e6.\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003eResidence in India\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e7.\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003eIncome deemed to be received and dividend deemed to be income in a tax year\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e8.\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003eIncome on receipt of capital asset or stock-in-trade by specified person from specified entity\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e9.\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003eIncome deemed to accrue or arise in India\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e10.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eApportionment of income between spouses governed by Portuguese Civil Code\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e\u003cbr\u003eCHAPTER III\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eINCOMES WHICH DO NOT FORM PART OF TOTAL INCOME\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eA.—Incomes not to be included in total income\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e11.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eIncomes not included in total income\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eB.—Incomes not to be included in total income of political parties and electoral trusts\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e12.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eIncomes not included in total income of political parties and electoral trusts\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eCHAPTER IV\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eCOMPUTATION OF TOTAL INCOME\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eA.—Heads of income\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e13.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eHeads of income\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e14.\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e \u003c\/span\u003eIncome not forming part of total income and expenditure in relation to such income\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eB.—Salaries\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eSection No.\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                                                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e15.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSalaries\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e16.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eIncome from salary\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e17.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003ePerquisite\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e18.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eProfits in lieu of salary\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e19.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eDeductions from salaries\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eC.—Income from house property\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e20.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eIncome from house property\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e21.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eDetermination of annual value\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e22.\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e \u003c\/span\u003eDeductions from income from house property\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e23.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eArrears of rent and unrealised rent received subsequently\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e24.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eProperty owned by co-owners\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e25.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eInterpretation\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eD.—Profits and gains of business or profession\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e26.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eIncome under head “Profits and gains of business or profession”\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e27.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eManner of computing profits and gains of business or profession\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e28.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eRent, rates, taxes, repairs and insurance\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e29.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eDeductions related to employee welfare\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e30.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eDeduction on certain premium\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e31.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eDeduction for bad debt and provision for bad and doubtful debt\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e32.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eOther deductions\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e33.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eDeduction for depreciation\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e34.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eGeneral conditions for allowable deductions\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e35.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eAmounts not deductible in certain circumstances\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e36.\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e  \u003c\/span\u003eExpenses or payments not deductible in certain circumstances\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e37.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eCertain deductions allowed on actual payment basis only\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e38.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eCertain sums deemed as profits and gains of business or profession\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e39.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eComputation of actual cost\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e40.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSpecial provision for computation of cost of acquisition of certain assets\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e41.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eWritten down value of depreciable asset\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e42.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eCapitalising impact of foreign exchange fluctuation\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e43.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eTaxation of foreign exchange fluctuation\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e44.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eAmortisation of certain preliminary expenses\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e45.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eExpenditure on scientific research\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e46.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eCapital expenditure of specified business\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e47.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eExpenditure on agricultural extension project and skill development project\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e48.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eTea development account, coffee development account and rubber development account\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e49.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSite Restoration Fund\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e50.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSpecial provision in case of trade, profession or similar association\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e51.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eAmortisation of expenditure for prospecting certain minerals\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e52.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eAmortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e53.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eFull value of consideration for transfer of assets other than capital assets in certain cases\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e54.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eBusiness of prospecting for mineral oils\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e55.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eInsurance business\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eSection No.\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                                                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e56.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSpecial provision in case of interest income of specified financial institutions\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e57.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eRevenue recognition for construction and service contracts\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e58.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSpecial provision for computing profits and gains of business or profession on presumptive basis in case of certain residents\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e59.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eComputation of royalty and fee for technical services in hands of non-residents\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e60.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eDeduction of head office expenditure in case of non-residents\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e61.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSpecial provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents.\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e62.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eMaintenance of books of account\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e63.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eTax audit\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e64.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSpecial provision for computing deductions in case of business reorganisation of co-operative banks\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e65.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eInterpretation for purposes of section 64\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e66\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eInterpretation\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eE.—Capital gains\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e67.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eCapital gains\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e68.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eCapital gains on distribution of assets by companies in liquidation\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e69.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eCapital gains on purchase by company of its own shares or other specified securities\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e70.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eTransactions not regarded as transfer\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e71.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eWithdrawal of exemption in certain cases\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e72.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eMode of computation of capital gains\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e73.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eCost with reference to certain modes of acquisition\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e74.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSpecial provision for computation of capital gains in case of depreciable assets\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e75.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSpecial provision for cost of acquisition in case of depreciable asset\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e76.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSpecial provision for computation of capital gains in case of Market Linked Debenture\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e77.\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003eSpecial provision for computation of capital gains in case of slump sale\u003c\/p\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":59776802685009,"sku":null,"price":3780.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/CommentaryonIncomeTax-Vol.1.jpg?v=1783574929","url":"https:\/\/buytestseries.in\/products\/bharats-commentary-on-income-tax-set-of-2-volumes-books-by-dr-ashok-saraf-and-dr-ayush-saraf","provider":"BuyTestSeries.in","version":"1.0","type":"link"}