Section 45(4) | CBDT amends rule 8AA & Inserts Rule 8AB which relates to Method of determination of period of holding of capital assets in certain cases and added rules related to amount which is chargeable to income-tax as income of specified entity under subsection (4) of section 45 under the head Capital gains.
[ CBDT Notification No. 76/2021-Income Tax | Dated: 2nd July, 2021]