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| « Various Acts & Rules » |
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| Open DEMAT Account in 24 hrs |  Customs Tariff 2009-10 - PART-II - Chapter 98 - Project imports, Laboratory chemicals, passenger's baggage | | Customs Tariff 2009-10 - PART-II - Chapter 97 - Works of art, collectors' pieces and antiques | | Customs Tariff 2009-10 - PART-II - Chapter 96 - Miscellaneous manufactured articles | | Customs Tariff 2009-10 - PART-II - Chapter 95 - Toys, games and sports requisites; parts and accessories thereof | | Customs Tariff 2009-10 - PART-II - Chapter 94 - Furniture; bedding, mattresses, mattress supports | | Customs Tariff 2009-10 - PART-II - Chapter 93 - Arms and ammunition; parts and accessories thereof | | Customs Tariff 2009-10 - PART-II - Chapter 92 - Musical instruments; parts and accessories of such articles | | Customs Tariff 2009-10 - PART-II - Chapter 91 - Clocks and watches and parts thereof | | Customs Tariff 2009-10 - PART-II - Chapter 90 - Optical, photographic, cinematographic, measuring | | Customs Tariff 2009-10 - PART-II - Chapter 89 - Ships, boats and floating structures | | Customs Tariff 2009-10 - PART-II - Chapter 88 - Aircraft, spacecraft, and parts thereof |
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| « Income-Tax Act - Section No. 50B... | Income-Tax Act - Section No. 50... » |
Income-Tax Act - Section No. 50A |
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| August, 13th 2010 |
47[Special provision for cost of acquisition in case of depreciable asset.
50A. Where the capital asset is an asset in respect of which a deduction on account of depreciation under clause (i) of sub-section (1) of section 32 has been obtained by the assessee in any previous year, the provisions of sections 48 and 49 shall apply subject to the modification that the written down value, as defined in clause (6) of section 43, of the asset, as adjusted, shall be taken as the cost of acquisition of the asset.]
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