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D. CAPITAL GAINS

46. CAPITAL GAINS

47. INCOME FROM CERTAIN TRASNFERS NOT TO BE TREATED AS CAPITAL GAINS

48. FINANCIAL YEAR OF TAXABILITY

49. COMPUTATION OF INCOME FROM THE TRANSFER OF ANY INVESTMENT ASSET

50. FULL VALUE OF THE CONSIDERATION

51. DEDUCTION FOR COST OF ACQUISITION

52. INDEXED COST OF ACQUISITION OR IMPROVEMENT

53. COST OF ACQUISITION OF AN INVESTMENT ASSET

54. COST OF IMPROVEMENT OF AN INVESTMENT ASSET

55. RELIEF FOR ROLLOVER OF INVESTMENT ASSET

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