explaining capital with practical problems.

1. PRACTICAL PROBLEM
WITH SOLUTIONS
(CAPITAL GAIN)
PRESENTED BY:-
Dr. Jyoti Khare
Associate Professor
Govt. P. G. College
Maldevta, Raipur
Dehradun

2. INDEXED Cost of Acquisition
INDEXED COA= COA X CII of the year in which the assets is to be sold
CII of the year of acquisition of the asset
INDEXED COI= COI X CII of the year in which the assets is to be sold
CII of the year in which improvement took place

3. https://www.teacho
o.com/287/85/Secti
on-54-to-54H-of-
Income-Tax-Act---
Download-Chart-
/category/Section-
54-to-54H-
Exemptions/

4. Problem :1

5. Solution:

6. Problem:2

7. Solution:

8. THANK YOU