Home > Income Tax Act 2025 > Section-90Last Updated: Feb 21st 2025
Section-90 provides for meaning of "adjusted", "cost of improvement" and "cost of acquisition" and also seeks to delineate the meaning of terms and expressions with respect to capital gains. Learn to understand the section-90 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.