Laws / Income Tax Law / ৫৮

৫৮ - Computation of capital gains

58. Computation of capital gains.—
(1) Subject to the provisions of this Act, the capital gains of a person shall be the difference between the sale or transfer price of an asset in the open market and the cost of acquisition of that asset.
(2) For the purpose of this section,—
(a) open market sale or transfer pr...

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