Capital Assets Related Articles

Sep - 2021

03

SIDBI Thematic Assistance for Purchase of Capital Assets in New Enterprises (STHAPAN)

SIDBI Thematic Assistance for Purchase of Capital Assets in New Enterprises (STHAPAN)

SIDBI Thematic Assistance for Purchase of Capital Assets in New Enterprises (STHAPAN) To facilitate the flow of credit to Greenfield Units (MSMEs) for setting up new units, the Small Industrial Development Bank of India (SIDBI) has recently launched a new scheme called SIDBI Thematic Assistance for ...

Dec - 2018

05

IAS 38: Intangible Assets

IAS 38: Intangible Assets

IAS 38: Intangible Assets IAS 38: Intangible Assets outlines the accounting requirements for intangible assets. Intangible assets are non-monetary assets which are without any physical substance and identifiable. Intangible assets that meet the relevant recognition criteria are initially measured a ...

Aug - 2018

30

Section 50C of Income Tax Act

Section 50C of Income Tax Act

Section 50C of Income Tax Act Section 50C was drafted into the ambit of income tax as a solution to the unaccounted money resulting out of property transactions. The provisions of the section apply to both land and building. In this article, we discuss Section 50C of the Income Tax Act. Capital Ga ...

Jul - 2018

04

Section 45(2) of Income Tax Act

Section 45(2) of Income Tax Act

Section 45(2) of Income Tax Act Section 45 (2) of the Income Tax Act, 1961 contains the provisions which deal with the taxability of the conversion of capital assets into stock in trade. In this article, we explain the provisions relating to taxability on the conversion of stock in trade into capit ...

Dec - 2017

11

Capital Gains Tax in India: Types, Tax Rates, Calculation, & Exemption

Capital Gains Tax in India: Types, Tax Rates, Calculation, & Exemption

Capital Gains Tax in India: Types, Tax Rates, Calculation, & Exemption Capital Gains Tax in India applies to the profit earned from selling capital assets like property, stocks, bonds, and investments. These gains are categorised into Short-Term (STCG) or Long-Term Capital Gains (LTCG) based on ...

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