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Start learning 50% faster. Sign in nowSection 45 1A of Income-tax Act - 1A) Notwithstanding anything contained in sub-section (1), where any person receives at any time during any previous year any money or other assets under an insurance from an insurer on account of damage to, or destruction of, any capital asset, as a result of— (i) flood, typhoon, hurricane, cyclone, earthquake or other convulsion of nature; or (ii) riot or civil disturbance; or (iii) accidental fire or explosion; or (iv) action by an enemy or action taken in combating an enemy (whether with or without a declaration of war), then, any profits or gains arising from receipt of such money or other assets shall be chargeable to income-tax under the head "Capital gains" and shall be deemed to be the income of such person of the previous year in which such money or other asset was received and for the purposes of section 48, value of any money or the fair market value of other assets on the date of such receipt shall be deemed to be the full value of the consideration received or accruing as a result of the transfer of such capital asset
Algae are further classified into different classes based on which of the following characteristics?
Botanical name of lemon grass is
Alluvial soils are formed by
Which of the following epipedon has high organie matter?
The optimum time for sowing of cotton in north India is:
What is the electrical conductivity of saline soil?
Which of the following is/are objectives of Financial Assistance scheme run by APEDA?
Ufra disease in rice is caused by ___
Under Food safety and Standards Act ,if a person without the permission of the Food
Safety Officer, retains, removes or tampers with any food, ve...
Palmitic and oleic acids are prominent fatty acids in insects and comprise: