20. Distribution of capital assets on the dissolution of a firm Section 45(4)
Автор: caguru
Загружено: 2012-10-07
Просмотров: 1135
Описание:
Gains arising from distribution of capital assets on the dissolution or otherwise of
a firm or
other association of persons or
body of individuals (not being a company or a co-operative society),
shall be chargeable to tax as income of the previous year in which transfer takes place.
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