CAPITAL GAINS

(Chapter IV-E of Income Tax Act,

l96l)

5'canp!91y,{.qdsltlo.byG.Emnmt 7. A* drstibuted by compaiy I liqurdauon

7.I.1Prelimineries
HP - tloldirg Pdtod - short T.d c.pibt A6et LTCA - Lonq Tm CaDit t tst SICG - Short T.m captrrt G.tr ITCG - Ld! Tm cr9'rt l Glin

sTca

7.1.2 Cepital Asset, STCA, LTCA

1.
o.nDc.dr.ra!.rd.

t$c2{r{

;r,/

i-! I ATIq
hdla,

-1

lt 9l]

! t

Rudl&ddrturd bids 6U% Cold 30ids r9Z,

in

7ed Go d

Edds 1s0 a NaMBI

Dd.re

cord Bonds, 1930,

ln his bGins d prcts sln. rlaEiaL c cn$mable stoB u*d by tte r.ldable tuEdr, Lrdudrm w@ nq apFrel and tuhitu held for peid u* by 6e

Re

aw

a3e5

(Dr.relkry,

or any

{iv)Paidinqs, (v)scupb,tr (a) on.runb: omamnE Nde or cold, srter or Prabnum or any o$er pEdG metal,olyalloy6nbLnngmeqm oter ne abd ohanenE wr b @nsrdeEd lee le'y e^ lf dEy . co ari any pdlous / ffiF ndoc slon, d . aE trnd / * into any @'hs aPPa|. (b) st n6: Plous or emhB ous stoi6 . wlretE or nd sat h any tuh t!rc

runber of hls ldhlly dependent n hi4 bd * ud6: ( ) kha@osid 6nehms, (iD D6"lnqs,

wlredEr or not woacd or

sn

in

. '

srlvs utenrh used frr

LHlmmatrar

ntrblnlI' su.!G shouE ds c.vari! (t000) 2.5 nR 26t (Guj)l

be

bebd

a5

ad.[:

lEld tor

p'wl

c.a -d\. Is.rlf. slhl Rq"Lt aqu'{ d pmpen} !. c.o@ Ast ary *T .@M d dsoedtiol d se I roulsrGt d \d is a Frsfe_ - Aroud tu'd to !u h dq\t. tvll.v
a4crb'!rjnd so a noHrricultoEl purD.s Hohrid tbahrm f, o$s 2rr. flR 6rl (sc)l
'qE Hdible cont h.E 135 nR 699 (Bodll
3

cod ad sirs c.ic and baE usen fo. slnEhi rG ni 51 (sc)l

r6i.

ad

"c.pibl As6t3'. IMahaElt

Fona

H.n'nt

dsd"

b (zpb

MembeshiDofas6ckadanqeir3Ptule*yandnsrlnsferatfactscapitalGalnbab.Issdrrr.

nrnh .

od.ni

(R.ll

272
rs

m r3l
o

&d,anse or c.ld B.nds ror

of such sold, capibl Gah
Date or

Gord

rcnemphon,

daEsble

dc d

att-dd caplt r Garis.

Ii

or abscuent

eh

.co5tof4uisitjfiofco6=Ma*dvalEofd'ecodond'edftofredem0tion' tcord &ntu ciEular No..15 dt, 1..3,35 I$2 m (s!) 2o5ll

aquBltion =

Date of

tdempton of cdd B.nds.

2.

Con.rBion:

wotu of ar held H @, if dre hnstur rs ffd not b lrable b capibl Gains b!

nipB,ousque5tmby Ms. vasudha ls c.pir. kel and heE h bBbe 6 "capibl GarE". xotr u/s f0x) (i.e. tmsfe to Gdemhe"t app@ed inrt'MonE, 8En the em. shi!

ruillrsii* li
shorRm
G)
For

ali(ili:i.iii A tjlt

lln

ftt r-s-ram cipfillAlcn

Gpibt AseE h

.[

cspibr

c.rir rld (ro) Isel(.zrnl rsb o0td thrn Fin.nci.t rs*r

sha or a c.npany rs@lu6]sledinaReognisedsftka.haise . unit of fi or un c of Muba FunduA10(?3D) . zso coupon sonds (se *pa Eie a@stjoi brd)
Equny (or) Pferene

rreated as

srcd

if

i\y are

he d for

not

p.ny
b

xdudd !o detem ie the iatuE of die

ri

qutdarm/ priod

a*t

sub6qud io 6e

date on whi.h compaiy

sc

bnqfm 6plt

^rst

(Lrca) Isr42{2eat: Nd a shor-rem capibr Aset.

(a) Lois+m capnar ca n ts6,2(2e8)l - cap brca is rdne rrcm hNrer (b) shd-tem Gpib cain Is..2(428)l c.rib c2in aisine fiom hnda

chaEebililyofl@re

cidmdnc

of e.ch @se. lrhere a

r.rman 45(DL)
not from dab of ib

r$

xed

c.pbi

carns,

rTR 111 {Or,)l

IDi

rndu

bt'

ch.ba

132

oNeEbi. tcesnoE E@E

p Ltd. 73

lrD rs

{hiql

llth. sio mle!onz.@coupoiBo k,ls.c,4{8)L D.nm Wnltlch6 C.plbl Con!.try od [email protected] COtt

l Fuid

t*lh. runo*

ot

Z.o CouFr Bo{b,

(a) bued 6v: O tuy hfi-asb!.turc clpibr c.mFry, tr (iD hfi-ddlttu capbt Fmd, or (iD pub c kor cospan, ( v) {w.ie,f 2o0e-10) sdenlbd &ilc ^Y (b) 164 Dater oi or after 01,06.2005, G) t.ymed only otr rcdnptlon: No pa)f,ent and benefit rs @ind d reivab e bfod mbrty d rcdenprjon fiom rniia,lact!re c.p bt c.mpany / rnfrasb!.nire c.pnd Fund / pub c salor comFnv / 8ank, ind (d) Nodrltion: Ndjfid in $e orfr.

G) I.trasttudE c.prbr Gmoany Isc426ar:

(b)
moni* by d,e rnitee tu n6ent by r$T1*or .-detur,nq. (c) PEnbed undtukjns / Enbnn*: Enk@ri*/ uidenkiq Hosins PElecE refrred in sc.ao-r8,

rt is a company whrch nak6

invdent
&ed,

by way or acquLris

Iffr&illdE cprbr Fund Is*2(268)tr n s a Fuid o!6uns

lider

a rrusr

eb

shen !o

ci*

t r .

$dyfr

n
Gtelory) or Hcpib
w

tune!

in

se..ao

Lq/rhB,

or

Prcje.t

fd ontudine

a Hobr(adeasr of 3 star

!i addd

100 bns

tu Ftien6

7.1.3 Transfer for Capital Gain purposes

5.
D.dn.

tnn.Lr u/.2(al

otrhe

hmTd

Act

o
Etnquishmentolaiydqhbsrerein. comeurs.ry kqu sbon theref unds any law.

(vl
(v)

enve6oio'cnD]talAsintosto.r]FT6de'
Matudty / Rnempbon of a zdo coup.i tund Pafr Efoman@ of a conbad u/s sra of $e r.ansfer of PrcFdy ad aid oo.seslon or pDttv transtuninq/enablinq d'e enloyment of immadb e prcpedv.

(v)

, .

IGne conis 2 nR 32. ($)l mndable opedl ro. rons ps od or the ahounE to trdnsrer tu t'e plDces or capbrcans lA.R.ffshn.nudhy a a,R. Pjasop:l.n 116 rrR $s (s.), R r( tal6hrk l72R3!1(sc)! sare pBeds ol te of s00nbi$6 qBth wil nd r6ult in 6dEl qa nsi as thev do iot bdnq in ary prcnt or qa n tsum.n rd a Pryeood rndu*n6 (P,) Ltd. (1eer) 226 lrr 34 (sc)l h e of ere of ord aid unyiedrnq rubbd bs, no Gpibl Ga n ls dErceabe to d. tblFdb E*B Ltd 221

dnsu

shment u/s 2(47).

Ga

is. Ferpin Enss, !t rtre. sorki 263 rrn 34s (Bom

t
6ns
.l !l

TE rndt ror R.d.npdoh ol hr.Ene n D4 EddDi.n d ht{!r.m shm

LrFrrp@olhbmt

srErols&hri vthn

* b.!inxuEol.rgdits
rdon?

lMt

sh.
ro

tdrld
on

Dl&E

d0 n tll mnlng ol 9c2(14 h trt i.rl bv. snadEftb ro E @l olql.ldd ol och

1R.dnpdon=RelinquishieitRedemPtioiofPrcfurcn.esha6 bythecompnylsaEllnqukhndtof owiershlp by $e sl]archo del, and dE 9re E Egarded as Tcnsrer UA 2(aD. niis vid is pr.iten by the suprcme
c.ufr ddjs on in

an.*',i $Ebh.i

224

nR .22 (sc)

!@n dre holdinq er od dr dle shareho dei

e3 (F) se.2(47) - P.d P.doffin of a c.nt pror A;nF ow. or r.nd EqlrEd.tr 1,6tm1 tor..4!ld@thn ol ? 2.lll) uhla H..nbr lilo - !9M.{ ro.ll pr.r.rry on r6,3t!12 rof r 6id&rid ol a 5,o rrln. h Fn pdomE ol fi. oI'.cL h. hnd.+.q i<a hlch di. ht @lsd Uit tun d.lihEllon, A! on 31,120i2, fit rtlo YE 2012-l0tx (C.nputror dtrotb. n!d.L ;!bbrd, Dks lbbnhy b C.phllGdN tor

d-

&smil

ti tr

1. rBn'fer:

u/s 2(a7),

tader

id
onsdeErion

or rhe natoru

sp{ified in sa s3a 0r rdd6ft'

was handed

2.

Anarylr.r: tn uT qin

ce,

Na mi!d by Mr.Mita

and ihe

posclon

ow

t. l{rrlE.f L6mr ffits / GarE ads n9 filn rEtu of a capibrAsr. 2. Yr ol Tarbrrny: GpiEt 6arE whrdr hndglajc prae. 3. cdnFutadon: caphzr caiis +an b. omputen afrer pEudhq *mpron ds 5t !o 54H, $neftr apdi@bre,

l!o!

InsEn. compnerod qlopqery,r.qlrsntoi

!d on detrqdon

daroge !o clptbt

Asr

of any

c.dbt

ad

7.1,4 Capitel Gain

r0._

- Comput tion

riFii,idii.i

li6Fiilh-di'ii'i,iiihii giitl.i,i'rtiitr.iirit:ii{ir t cdne{tadoh or shod r.m c.rft.r G.h comDur.dd of rons T6 orttat c.h

L6"ndsed

cost of r'rquisitb.

r.4:
16: Exspron
u/s s43, s4D,

Indden

cct

of

hoement
b sGA

s.c, 54G

Ld: Enndjon
not b. alorcd as a dedudm in

u/s s4

dpu{EE ;it;i.

thd rs.t
wt'rd@ AqulEd

^ 1'A.qllEdpdort.r'419'1: ^, r. Aast..qur'!d ^.qurddoh pd.r to rra,tgl bv rEt G own.i ,rd IcA=Fl4vonI4'r$lolcostorkquisbon. elv.dbyd'.i@Dlidtol'.'r$L

Fak Marlct vatE. ctr = r. r.qurEd Dr htErf rnd.,r.d co.t of r.qut'td.. gcr)!

xoter Fnv

!E.

wh6 Ldd.d cd

.@
of

@ird |n.:$t (tc^):

u/3

at

I
..

Ls

6 or.rbr 1,(1$r:

h9h

\ (cn tu rer dbzrEllr

rca =

l0o)

ICA = Fr4V on r.4.& o' C.n of Acq! shion by Rehls o*ner {h draer 6 hrsh / or tor Fr or bansilr + t00

2'^gt'.{ulltdDrlortol.+srbyP6,loBoUm',.id @lv.dbYtn..5s.ll.r1.431:
hdd.d co* .r InrEvs..t (ro):
d' abo
Cn bolh

Gg yq

A,1 and a,2) =

*hrchw E hrrb
whkn n h

lcA=FWonr'43'sco*ofA@u . ot ior Yer of Faisfa

fid

h.rd by rh.

or

of

Er

in

rG, to

crr tor

of

lmpffmt,
'f 'l
r5

-ea

6n

be

mplred ont

@ro
3,

@hr.d

br

.!gg rtr.f

1.41e.4

bYPrqdocomd'.nd

to -

olof'.rln{hkhasetE'lsth.ldbytn.s6s. h&r.d c6t or hpl.y6.nt (tn th. abde @) -

td od rlifridlrfi FidLt ci- Io lf, ,{ftdrohd$fiteb.tn gt$nd r. lori con ol I t'00.60? N6 b *r D.Err.r dr @ft. ol is mftg.ln d. v{t 1st0 {hLn 6

i*ioso--

pr

ea.

ua,*

ia.i

tvbv 4o c4betFo'04 s3r'$edorp!'dl4of tr

lendh4

bv

dt

13.

urr$.itnui hnqt tu 6. fo rodno hnd*.

hi

6berftortiiht liblrl
ind*aus
is

iol4,Ebl- :

a",;:, ';;;i,'i

the benefit of

nd *anab e

i 6;a / Deh."@rt
2.

c,Fbr rndqd Bonds isue. bv!q4 Sh36 / DbentuE of hdlan compaiv aqurEd bv uinq convdfible Foa {nd PNs b s4..4) unb turcha*d h toEiqn cuftncy u/s t15AB cDRs ourch*ad h Forclqi cur4.v u/s rscc tu o. ErdEre Asd 0/s
115D

s,
6.

3.

c*-

su@r

rpto* o-ncr Mdbaee Ms cid 4 firrG o*Er duinq li! litr-tm :.d c mi dsr.rced 6 the dft of h5 d6b. His e{rg$ had disdarqea dE Mortale Detn. n
ov

obbhed on y dE ilo,tqasn! htsst in dE pmpedy, aid dre amnt pald to dq otr dE r,loqase oebt is co* of,a.quh hd u/s 43 aod dedu.Ubl. himef d6 not 6m part of @d of a.{uEltm Mortase lEbd bY d by / im@eme'r and not dedudbre, wsr|R xs.dlrhdaidEi 227 rrR 24o (sc)l Monq p.Ld to nroBrer to rdinquid, hs riqht or dideE h the rtcpe'ty b deddible lca

cdt

r..4:

a*

sd.d.6rajan 1s0IrR 30 ( ad.)l hourt pad b tE aisdn! knant of

pcs6w
Ary

the pmPe,ny for

dofin!.@tind]e6mp!t. ircGth.varEof the land. I t,Pftol. c,Pabl (2o0o) 2.2 m . ud:i rand Ta ard c.'podon Ia Hdr r Ltd (2ooo) 158 c'i 125 (n.d,)l

lfv.nkfutun 'rJudon pmpst k ddudde. novng eNnbrc plor to {dl'ns d'p (i.n (2001) 247 rrR 312 aM )l IAbar rf any @pdlebon 6 p.rd b hltnst dwle6 for Eding the laid, d1e amurt e pald ls alLored 6
be

hdno
a

anorl

pa'd by

tssbd bp rs*
as

6stof tsaide.

otns

and handlns

r37

M pe8tul E6d ni sa5 ( ad.)l ehlrq tht

$2 (&mJl
a

(d

of hddinq,

ts s

Phnninq schem Bttenert chaE6 pard to Muni.ipalhy unds a H.nealda taBrh l25 rn 55e (G!d.n atnuEdat mDmwret Lesar F.6, Brcl69e d comnisdon i @ndioi win dE hns'e rs alombe as dedudon, xahin 32 r.xman .53 (kj)l

rN

If.h@t

@ of t ke..i]g of an un(,sbkin! as a solig .orum, and the Puder h6 br6 Gdiv rjadrity d$nq .hploysi tE 6,ntut uabriiv d .ot fom pan olonldfarie, a'n dE eft 6tu be adtd b dE o6t of a.{uiridd. D..tsron of crbtu m{h c!!^ ir rb y f,re R@*d. txofir irE c.. nd 2r7 rrR 333 (scu ESE DlV prrd in ep.d of inrEdicd Flpeny E {hs d of a.quritro. E d of ihs*ld bE not alrow.bl. as dedu.r'on rn @mplbbim ot c!pr6 Grns. Ih. &!n!.nrhD 227 ni t:2 (sc)l Iittrdiored0nlcnbomwedftr
Ii
31e

of

ts6! r ts pGsrbre ont when rh Gn wd qghr .ld!d!dy tor sh aM teDan4r Elatl. $FDh co, 19! m 2ra (6c)l rr b. (nid*n 5 d& of ..quhll6 / sre F6ided rh h6a6or a roll&ed Lo by dcrsy lo dp a4lE o{ Gpd G.'is rc lro, t0. / ,1"e51 subseq@nuy/ fd In @ of oiErsron of Ru6r &rrdrturar r.id and eld s pfp.6e o.onpldb o. don of the land sharr b the @* of a4 aid not dre Maict varue 6 $e date or@neEro. lri, {'.hraDF. L. crR 359 (rr.d,)l
4uidton
or

s.L.l
1.

1r.il5.nFndd t rFr t6.ini.ldadtla

Prrn.rpr.: L.nd and Blnd ns a

ddu.nd qi i dlrhl 1(6-00. ni duintE 2011. h rh! c.drr Gdn .'ldi! our ol sl., Loif.Im sho+th cafii clm
or

r.nd rnd BuiHi.lr Dlrd&ed

4p.Etdy

idhiat

M ts > 36 nu'ths). c.dri G.in a pedod 6 < 16 mibrt. tcR-sub6ronr.h 2.2 ni .nd vln.l ch.nd Gol.!h. 201 m 42 (tuj,)l 7.1.5 Transactrons
15,

bnFlm
34r

bk

oE bnd and

GDilat

c.t

s!Fd@G,
Gr@ H.rJn!

((r,), Dio,Ltud.n nda

Rlo 236

nr

51

(ll.d,)

- Not Transfer for Individuals & HUF

h

Dhttllndbrlt
rbll,h{

iol dllld.d

r titLr

oF

ol HUF? lg.c,l7{l)l

onsrdercd

6 cdrser

ard

h in. h.'rd.6f

EEr6it.e
Ise4elr

in

a.
@s

sbi.qE t 6.".ft.la2{.2^):

c.i

rn dre

han& or

ranst

cost ro

Pd

owrer

l(,Un.r.lb!ll!#cl.r'4r.rrdtrt.ld. hedeuedwl.? . tta,[0q 16 r rndt i .d c.ribr .d ud.' G.lt / Mr / rffiba rd is d drllohr. b 6Pibr r.r. d Is6.7(dD) tr wr'.tu alo&n diEcsy or ind Edy {a) c.hcrd6r b b. tumkd: Gprt (b) Holdrn. tdod rn th h'nd. of or. r6.rr.E ii 4 o.4h*q!o.t brmrr se2(.t ): pdos
owie''s

(c) c6t

ho dinq perod .harr be rn rh h.nd5 or

rai,rR ts.e.el:

hd!{ed.

co5t

r. p@es

or.

TEit o ot. csrrbr et h . nrn-.don or mnt.g. k ..t 6.dd.'ed * hnt rund d qtu,20 b.rwl .i.'9obl b eFt r s.rn bx, I!ftnr(nr)l Is*'!@ (a) i.s* Mongr$ s.hne, 20 i! dr ReEEe Mo&,e. &hene, 2c{3 vde rlotfidon No.$/?m, The *heme p6vid5 for p@due for aprrkadoni apFr@at and dr$leme'r of
(b)

rn sdEft

Re}@ MnEas.

L@ns.

sharr b

iodfien by

nE ftr sks, bmd d qG reelpE ri hdn* of $e ompany in an/ or the 3 Pdirc B4diig dE pBbls ysr rn whrdr $e @nreEron t k6 pl@ dc iot q@d { 60 arhs, and (vr) [email protected] d Proft.: tro an@nt is paid, eid'er diEdy or indiriy, b any Pa.t'er out of bah.e or a@murated prcfit sbidhs h he a@uts of be 6mp:ny on the dab of @nvssid tu a priod ot thR
(v)

lunowr
Y@6

{c) D.du.dnr umibd ebifty ParMhip is errqibre fd dedu.trd h rhe yd of amarqanadon d deisser (d) caetor^.qubdonof a*t Fdnrr.Rd du.lne dwFlon i.l,Lt Ise4e(lr! (r) cost of A.qulldon of asd hisfercd du,inq dredon !o LLP shal b uE c6t tu whd a.h P'lE
conpany or 8ie unristed Publr. conpa
(n)

wh dre caDiri A*d beim RrqhE of a Palt'g bme d'e fiope'1r ot the a of acqulrdon ot ihe ass* sharr be dnen b be dE d of acquisdon b hin of dE shaE d sha6 in dE
Cohpany inn'diably bftre lts

(lD w.c,f 01.0..2010

in

@!on adr c.n ot ure bb.r of a*

Public

hnsr.ftd (r/s

47(xirb)

a umhen

uabilhy

r!.

haids ot

$d, uilistd

co

(e)

wherc any @ndru@s lard dmn ii sc.44riib) aE not mprred pEfts iiom dE kansfer ol su.h cipri.lAst or htaiqrble ast shal be wi$, the am(it of or saris aising challebre t, bx h he hnds of &dg$r 119 or dE sharcholdeE or dE ped@r hpaiy.

cidmtand orwnM6Er Is*,.rA(.)1,

Trrnsactions - Not Trsnsfer - Others

{lrt d
rEn.f.r
(a) (b)
Tne

dr orid

trirdoN

iotn l|nsa

st

Dftr

ub

al?

!r!!in'rllc4

or rsu. ot sh. !r a r.urd.e compDy b tn shaEholds or D.re.!.d tsdrT(vrd)l lsF should b made in mnsidedtion d dme.Es of the undftking. Hordris Peiod r. elrl@d c.npany shan be lE uded. rEmr.r .t 6rtah lon.rr or Gbi' Erer.d ln sa115rc(!) ts.e4t(vrr.D

coDdldoc to h. turfirr.d: TdrEiar

rs

made by orc NdrHBident to anoher

nn-R6ident

ouErde Ldra.

rEn4br or ul'a. asndlnlnl bd3 pdor b $,1e70 ts.c44lliDl T6r6nf of work of ft! lrdi.6r.sr6l, sd.ndfi. or lt coll-do6, &.r5, x.nlelptr DEwrn$/ P.hcnsr Pt'ot gEphr Prindi$. Isr7(r)l co'diuon! nE FaEtu snoub b rode b comffil unlwEiy, Nabnm Mustr' Mbbnar,ad GalEry, raddd aEhc, any insr'drion notrfred by cstd G@nned b b. ot nauon, inpotuie.
by w.y of orwedon of Bondrr D.b.tuG, D.b..nlE stod(.nd E clt c.rdlldB in.nY rom rnto sh.E .r d.ntu6 o. $Ht comD:ry. ts.ca{r)I (a) fioldlns Ftlod ln dG h.h& or $. tanrtR ln 4* or 3ub*q!c.t tsat.ltr Holdiis toniod of end

Tan.i.r

(b) cortln dE hrrd.

ast 6nnot

tiks

ofrzr!'.E:
be as pr

inb saount

c6t

ot

AM=rrdpo6onof @*of ohAstdFtlsannrbd-

rEnrftr

bv

or

onkEld

or Bonds

u/t usac(l)(r)

'6 sh.
Bonds

(a) c.ndhtoD rEnsfer sha (b)

Fodgn cu@cy Exchangebre

cosr of

sch.nte 20$

trd,l6dd

xo,

2!/

c.*

rn

d* lr.idr
1e35

ofr6dbE
ts..,.r(nDl

t6rl'ron.) r.&
rar

ilg, a*6 = IrEt pordm ot c6t ot oid Asst 6at 15 @nvst d. DaEd .nd srcd6.i.rt u/r 1a or 9.k r.du.tnt c.mtanl6 (sp.d'l
oy E

ol

Tan.LDi sd Inddiar cohFn, *nr h 5 radqed

pe.iod

(c) Psiod Eldhs whn:

comft..i.. r'".'

hou\ v6

-4

u/o*s (Hpedive
I the

u.pa1v @Ldl' b

or

cd'

3. rE.rfcr o rsheBhir iirhb of.

Ren.zd

ste* Exdansc Ise.47(xrlra)t

(a) condlton: ctrdechon shall be a.qusition of sh

c.n.Ed*donolstarfu.hang' (b) Holdl.g Enod in ap h.ndt or th.

(c)

and

nq

T6..rce, h @
ofAcaisbbi shallbe

or sub6c

cd

in

rh. h.ndr orran6f.E:

cn

IL

9.

kndinr

svid.line [*c,47(*)l

of .ny

34rt!6

und

l c6t

or

acqur.ltl.n ot spalfr. s.udu6 or

lnti}ihepu@*ofvaldonofp.

*dt

Equit

sfi.c

tsc,.e(2d)l (^Y 2010'u)

Fa r

Ma*d

?, c.!nof^.4ukhion

va ue of the qito M whth In6me Tax

ofGifrr (w,.,f, r{.2oo9): coiofr{@isitioi dfproo''r} r@ren as qlftshallb ws Pid under d'e head lfue from orhs s.uc.

ure Ma

s@rides teidrig and

bdMins

scrr

2/2003 d.bd 22,02'2oo3]

20,

iigs.nemG:nebai96onsinthenafurcollendig6idbomwigUndelt}E / DoP / sE / Dp / ct-14l2007 aE nol nd d'e pBbroE of se.41w) ae apprGbe fdr ad, t e.toB. Ic xo.

&dlln @ptot i.lwXiq.!.il

G)
r'ne snror cibrens

dldr$ [tr.r

hpllddm
a'6oentia roG propei.

ilS

cn mo&aqe

t/
rrve n

quafredy/

ani$l inde.

G)

ip

snd cbE6 on ondnue to

Bank

ue hoB and re.erre rcquh r rn@me fimout $e bouieErion of hding sion of Gidsta p'opdl, fam /s

(b) The

{rr r@er

the r@n

a
prereren. w

sl is be

houe afrd 6e dead' of he

(c) Hmdei berore @nilE to the ere or $e hoe, rterd and qd ihe nodqaqed pmpe4y rer*d.

(a) rGnsrer orGptlret ia! e.rjon or revee mofrsaee uider a sheme made aid io!fien by ue cenbal Gdednent is not a t6ns.e, fo, the p!lp.* or Gprbr Garns. Ise.?(ri)l

(b) rheamentrewd

tenior.iti

$anne6 s *nptiiom br

u/s 10(43)

a, i,,!hllc. tltlrr, d6 b a s.nlor clitst hd pbd$a in 8dd.dlil rb@lo d btu& u tt r iD lH Frtti Irq.l. schrF, tL 6 g.uit lo.i lm bnk ln nonthly lidrilln ib, lli htr drd noi Frly tr h.i hirrrlrt .id gltin postlon ol 0r. hoD b rh. &ik b dL.hn9 hl. lo&. tlor Nll rh. r.h.nt oi Lan!-lh ^lhlldr I XO C.radcllib.md.or.fthR.mldt$d.ht$cdord
depron
!o

!Nfer

[email protected]
ps s...47(w) ansfelofresldeitialhou*prcpe/lyb

22

t l5,o,0o 6 a.d,:!n2 d t Blr oa nb n.tf&t &mhl b . nn&dff ot br|d rklt.g. ch.ft bllLd by !l c.ita oomt tn. odd&{ n..$lGl h Ldr laold I3I0g. I bdtt rff dnrya$rt.! .rErsod.loTdlntrlridrd$cnirhtt r{rrr..tlt pllrlcrl ? co.r ldld.i tldd h. o. t!!.d.t Ys ts'l - E= 14, tt6rL Y- 20lr -12 = 7!5. tt t0 u/3 44w0, bansrs ofa Gpib asr ii a h^ecdon or Rde Mdn4aee (w e f 14 2003) B d a bnsful poided nE

ltda
u
,.r

rfr

ondldoni

In the

qii @,

rdnsfe

at &hall|[email protected] r-rtaludr.lal,O.d!,rhrdFryi.dtrd,gtrt.r b i! .tdiir*notrtr dnsb rqldir rh. da!.nl!d rr t lri! .d c ro @torn t. d.!.ird ln5 .qrt .ls. . oa.qrdarldeft. r4adrorn llF s nr rh or.frrh! d..dd rt a lt00 p.. d.r (ri. nro I l'0oa)- Ud $ll !. !t. br @i.dr6E ol ilr. ie op&G ln dl. itln olrh. rb.nttrFhdd.llib? l'opto.1.Rd.nptlolo'D.bfuEl G) Redenpdon of oe!frc or sha6 .r. hntr.r w thri d'e m@iins or ertnsu,$@t uA 2(47) rid h lr.u.
o) rtne debentuG a Lonq rem, then lney ?'optld2.c.nrcBl..orD.b.
e enbten

c..F6l.n

ol Deb.n&G vi, RGdnrxon or Dcbortu6 - n 97

tu on.esiona EeorExat20%'ts1r2. aa6be

rax.
for

(a) ua 47(r), @*6'onofdenenhle (b) ri ih *.oid opdoni Mr. Amin E not lbble ro cip bl Gin
t for

catblcahr.

onwElon

of

obdtlE

lnb shaB.

tdjr[rtlt.t
[email protected]
G) rhe

i!. Lrillrd r.Ir!fty P.ii.r.nD*

inb LlP wr mt abact cjplat ca'6 bx onreEioni aid (r) $6e s rc hda

G..e6l Pdn.rpl6. fte br tdtnei

'rqhb o'anya9qlBuliiyafrsffiion'
and obrqariods of rhe

Patu.6 rerori the ehe

afrer

co.E6r.n

of

priEb conF.y/

Qucdon 13

't E

7.2 Computation of Capital Gains

7.2.

I Insurance Compensatron
.ldrr!.cl..tldooolqolll

[email protected]$MoldFu{onuftdnhl,rldd*dt
FoodiTnh@n,Nuln6'cydore'.llthqktr

lne9o'@Piof.bdlsb,co
Arbs

br

oemy (whether

elmy n adoi bkm i onb3big w ih o wiu'od a dedaGbon or w.r)

= Fan Ma{et

vdE (FMq

or d'e

aseb.

6piblcains=Moneyf@ivenorFwofAsFt@i!d 16coiofr.{ud!molhdrencdorA.quLj.tjon.

I{oi!:

Fol

epEda. lgb .
rmm tne wDV or th slo.*, and

be Edued TemGddG]is,and165sha]lbel

aiy

surprus sh2ll b

chaEsble

6 shot

ablqbeidalbbonfuybedajftdonlrebaand

lr tundq{ !d .ii!T'"'tc".F;*

-/3

I*e

j-',i*,r.1'

"

i*-"-

"";

'i1'-"-i;"t; ";;;'e;;.; J rar ;.x.xr.tto.

pnwMadbl6fud.
mtusbi. tNedb

1r ary "JidE

ridu*i6

&d. r4s nR ss5

( .dj!

lgt - M 00 (F) E I c..F orlii! d !u.lE ot Mrhctr rd $L ol .nd( clr'llr ll ,(rdr...d rdtu i ar Ir ra Froi I a lrrE d 1l.ul .d i'Rr.d i rrh un&d Ln! r&@ Lrd,4rd ft!, ioo4 dtqll6. o!'c.trhn E sEnd .r 1t* h. {dr aeErl y{r. TIE Insl.M PolLl onLft.d . r*ltlnrEl EquLh! [E rllune cofipdy ro t4 [E 616 or rh mchli.ry, $ on nb d.r. ol nE d4 h e d dm.lo L!, I ltr bDlc oul In Aul!.r 2011 6ln! .nd8h d.nrso lo lh. nshlNry ol lh. .@& dnhdns [m to! ueld, Tnr leg Conp.iy ElEd ! .un ol I 6 L.th fion LlE INEN Cdpdy d 15&012, Dl.4 lrs ddig d rrdld ol tli trrN-{or md nEn bl tErrnr
Dpnd'brc

oepd.tioi

for Prevous Y@r

,0!qjqd E%

b:oe'btmfdfteliousY6r?00}10at15%

2, Comoubtion ot

c.libl

Gaint u/r

45(u) Ed alth s.,50

bsoffu4Ead'hely.nd'e*ellery-N06

El[

ol .hcr kd (r.ully d.Ngd) mr a 3,50,0m, C.rLli SDV ol tlr. blod s on l,arOl1 re a 10,10,0@,

i4lr.nl

,ivldull6rrli!

on

bBln@, XLnekdd

mdii.rywF d.Ns.d md detllld h.n6dlll.nt p.rtd ol rh. thchlnrt 6uld h. .lug.d. l,l.
.lardolEl e, A hd hh q.ld cn& ltd, ot ds n6 lhtr d !s rhI ol lr! rcdd.il

oqft
Xr
A

lh. F@ ot ftg. rfich h. hd p{rhr.d

tfirtfiR @dr.t .ld ln tr fo ilttrt

ln

l,.ll

20(', lo.

1.2lld0.

x!d!l Vri,

^bl@ols{ox O) tomlbDdEg.olltcliFy
(c)

(.)

Hlsd

lh. tollorlnq rromL

lEr

lh!

rEutlw C.rr!ry:
r a,ro

lmft

G.ld Ch.h
on rh.

srhit

6nMt

dn oLmrn Rhq hr rNrmnr ol rl| lb.s lh@

i5.O

ll,n
lrffi
untu

ti. pbvhld.

ol rhe lftome

Id A.l

1s61.

or hdis aid ai@ue u/s 3z Fetu w b. arrowabre d a ddldon u/s 37. . s6, 8re amuni or r 1i70,c60 {h Lo$ of sbck 1 6,s0,000) rs an arreable budi6 qoe.dibr u/s 37. . Mrdrrne'y is a capbrasd uF 204) on whrdl deprcdaton has ben d3 m.d. i cdrpssds @ted frw I@6@ epany 6 dd\rdo.' ot adlllsy by frro, is laBbr. {soA)
r

ro$

of

smrrFTode

ud

Ior 6le

. gEplndtE

'/e

l.lad*y !gh.qd

. r*dlq 6rcadt rAs$t uA 2(14). . s*.4s(1A) prdi&s rtr l.l s*que@ of @mpEtun drldr rroh IMEB m @d or d.nsse d deu.ndn or cipr"l asd due to dd.d hE or splclon. . Noftr, dahase or d.d!.rioi d .d rid'lde rcc dt &a o0s dEn a.dddrts br y of nE d spladion. so, d'e gains on eurt ot @9me0on et.d nm Ies bdueht b r.x lidd ft hed c!pn! cnrG ua 45oA).

7.2.2 Conversion of Capital Assets to Stock in Trad

2'.

z. Ydr of cha.!ablnyr

oLc-ftladndlh-ddn r. rE.#r cld6id of c.oh:rrd

rhe

h ol qlltl A- r!55d( h rrt,l.&carq .o

sted

rOir,f,O
s

itu sbd(iF rii G. hn{s 2(44. '/s preroc y@r ri 6r.h Gpibr cain rs bebr h tE

ser

etd or

o$ere

]'codpubdon:Inlh'tof$leolb6ns'elo'sto.k/u'ei@nesnanbe {a) capibr carn = F n rd varue or sb.r on date or c.nEE oi L6 c.sr / hd4d c6a of a.qurslbon. {b) Bch6 ri6nc - coBideBbon @r!rd @ ele Ld Frlv of c..rbtas 4. Ln trt orlndaodon: Iidexalron kh onEEion bl6 plE@.
s..,4s(2) - conv.Eion or clDit l rnto srodFlFTnde - N at M 0a ^st h l|' ,lE, ti I O@ 2E l'n ffir l. rh A Ltd rfrld hb stod,t!-Idd. d ll|'dr 2olt. ttr. fit Irrh V.hr - M tlrtrtll I t l,ta,0Oo, rn $o.k h tr.d. E ..ri tc a 42qd0 h th. mrdl .l Jd.ry 2trX 'l.

Ftldqrdt

EihLsr[rt,.illsqi.,.$lctilr.dditffi'tldrrdldr^s$E
tBrd.
Yn 201r-12

Y6t

?YurofEndon:gpideinssh 3- Yet r rnd6dd: rnddn

dDt 3pdy
:

mt

m dE

b|'s

of

Yarof 4EEton, trrmEbi

Mt'.ndcdcorBlinddPbr6i &dB l'''rm m sab of strd = I

c4idd:h
fo.

= 2,25,000 1,90,000

6d.r
or

Fan

M.*et vdE m

dalE or

@iEEion

tA.:Irda.dc.gtofAad!l!'m
lcot or AcqudEon x
or

Yer or coryedon

ot

or

Yr

or A.quE

troit (1 s0,aa0 \

711

ae7\

Glc 16r

rn@m.

tr

+ D lRoundd om

7.2.3 Dematerialisation of Physical Shares

30,

tiad.rlEblllryolnri.&tols,i.E!hddrr0i1ErFo rrFel.'{aA) Iutrrl- tuhbhe rl* lolrot'dng hhm.rron Egrrdriq t0.n4s ot 3h!B I{ddgndr rlodhrYdro{Prl.ns shM Dm.r.rr

ltoirh I

y.e

.$h!

*tl5156 dEd
lnrnE

ali&mnr

ln.rtrEy
Yer

2fi2-ffr1

2012 oqr or

ft

4nrftld.h@,

tle

$k

yoF advle

s b $.'br!!tny twdrdt

2.

Cod of

of A.quisftion and d'e pdod of hord ie sha be debmind G) cd ^cqui.ldo. b6is of FrFo Hdhod. tciEur tro 753 dar.d 24,6,1ee31

and Pedod or Hotdins:

on the

sh.6i5)
br

(br'.-o!"thod&'
G) when eh'!k r
is demds DapodidyAc@untsha rdDd. But, rndded cd of r{qu b6sr5 of y.r of acquisiti.. Icircurai r6a or 199a1

*k

,: rssn'baBai*burd.@frc i Ms or r|j mP ldk d en id drd i 4dBth3mneiill&nksbmNs, i i ecember,om)

d

i?c{o@y 36 bFn !eidi eih* m ho boors d a 0!6h' iahbm.di:4r'@dNtoma dNh

!4

I I

{a) h dF qiEn @e, tsie ss* so a) sm sha6.redied in Dep.sbry tuunt i odber 2007 (purcha*d .Fditsdi]uy2m(pufthAedhMarch,m1)+dlbedmedbbiSUed i.dstron +arr appry on the b3sts of yer of a.quisit oi.

72.4 Introduction of Capital Asset by Partner in Fiam, etc.

31.

d*us

fns

llr oieqwnd d

lntrod{cu.tr ot

odrd rr0r

by a

P!tu.r ttrb {E Ftm,

or bt

{mid

lnto aop

4 8oq

2. Ydr or lakbirity: caprbrca n s

ks|cdollndge.conofltqukton

ydi ii

Member h AoP / Bor, s a

hEfs

*lri.h su.h bansrer Eres

pre.

u/s 2(47).

7.2.5
:12

Distribution of Capital Asset on Dissolution

ot

0lc6 hotr

rEallBnt

d*tbllioi

ot

C.pid
by

Ast

to

p.tuF6/ nenbeE

on

dtetutoi

ol

ftm

/AOF /

BOl,IS4GOI

2.

Year of rarabitity:

Gpb

Gah

as*t

Fnm

/ AoP / mr on ts dis

sorFm/Aop/Bor ntheprcvios'
c.pi2
cain /

bs !6

so.

ThegD.e$in"odRh."iftlld6hi!'erofGpiblAgtlby*"yofdstdbldonofGob|
d ettenor oi a tut's. cdEcs'dy 5d $dd anrs (2Di.r G.i6 tu. td '@d .''iate. {200.) 16 rdmr. ror lh.}l r.rk AmhtGd!dondrcmotbyaReldngfudern6pctolhissh3E^lhePadErshlp bra ., caprt r ca ns. I .hant iP.dm.bh'r !55 nr r6$c), Lr...m.n! n.shu*umI 2.t Irn 301(sc)1 wh.n rhe burns ot the fim ts d @diun, ser sharrb varued at M.rtd Pde d dE !ft of dssd'nio aid uE str'd6 sh.I be bled ,n rf iads of dE Fim 6 turlB I'x;m. rar FIB 1a9 rTR 2!56clr

6, *nr.hrcr b ro{d, Is:k$i rr.drne

rEruter of an [email protected] ftoFdl
belonq

co. t5o

nR

iq lo

dre

Fm, td lb Patu6/
to

not

oi disrurion,

pllodt @{i.'q rn cnpd cii6 d'arr b. .hlqBbre sEnlidsofdk Pads, Itx .nor. r tG, L

lrr x5 (E n.D

br h ,E hndt o.

7.2.6 Compulsory Acqrdsition by Government

s,

trd h td ffi.4 ' t3$r5{6l

It
is a

cdro&at r.llbdd

ol

c.ari Ael !t Gdd.flr a

iy d* tt[d rduo, ri5

rErufer u/s

. no toierFr

G) codp! ery A4uGihbi und* any re (d) lb) sa . coddEtts on rr.nder G dcmrEd e

2G7).h @bebbxuidsdrhddcaotarGac.

amn br cdt?r GoMdt or nBI co60dFrio. Is&.5(5)(')l G) Ntrh. d o,ie mr c.np.dion is tubre ii dE @d5 yd in Enidt (b) whor. of m @oenenon s dau. e*n I a ponion of dre amnt k @rv.d, (c) c.p tll cain = who e of the Noma compisuon rs c4t or IndeEd on of A.quisibin, xoh: hd.ret d shan be ipthn fd ir rer i wh d d'e as h .ompuk dry a.quiEd.

Enh:n4d c.dFlsd.n ts5(5)(b)l (a) Enhad c4pdElon tn b. tuu in dF prdi6 y6r h *nid' it 6 ddt Eivd. (b) cd d ae, s- dnd cls of rn (d c!016 cain = Enhancd cone$m RhEn !6 EG d Re d or Enhad comffitu
conpn$rron r@oen su*qlent to rle dsrh or heiE, uider die hdd "c.p t rcaEl

aw

, tax.bre ri

dre hands or his kga

whq

lml

onpnerio / shr'@d @dpeish b ndu@d br coln tr r,ib!nd, dE ,E

pt

'Mn

'remplrd

a@nngty ,nd

dfiGbo
rn@a"

or

rrtGEt

0n cniar@d

c.rp..*fo f

\drg.rbp unde dE

F&

For

7.2.7 Distribution ofAsse.s by Company in Liquidation

$ DLo

h.

rtnat ol6tlbl0d6
sare hr

on

dlrtlhldd
of

ot

tu!.b

by

Conp.*. h llquld.tbr D6bLn6

ot

l6re{61

tlo

Lbrid,to. and di*ibuto

sd

ft.e.ds

TdaHe i

6.

c.n pan/5 hrnds A

c pibr carnr

cipbras* i,p6 (6rE) Not a transtur, hee nd bEbre. I&d6{!)l

ben on

dat a.

iquiddbon d-d

bTJlr E rd osh
|iqlddon,'e'oEmed

16. c6t of kqudbon (b) c.piblc.ii oi sub,.qu'rtst

of

sha (Innqed co4,

in 4rtabre

e6).

Eontiquiddion:
t oi has to be [email protected],ipedofi,anysum . unland aEcnd6 (t.) Ltd, 143 IrR $6 (nad,t reivhs ats Nheins 6 @pitar or in any orher tom hdudriq

I in in+aineiEi dlen uie cosr or Acqlis

sharcbolds or a company &dd tul Land, rDm the company

A

df

butoi in hms of sec.46(r).

tfl B'Fv.thi

35. r&.

Venl0lr purdr!..d r,0m Eq!'ry shad or tuj.4i co Frt ud on 2322003 3172011. nr iolrdh! b $. !unn.d!d in.mli Etlor d m. C

r0r

r 1;0iFo

The

cfrpoy

sran

th. r.r

lhbllhy (ro*!d! Dldd.d Dlirdtunoi Tu) c a6 tr.d .r t 3,m,000! lnr oNrdlrhg Gtund dub to t|. C.ntqy, tlb twlnlng !isl! wE d&ulbuLd (' fte ShfthddlE ln h. Foporllon ol $.[ shmholdhg.If, ldiel Vdu. ol6 r*k ol AlrldltuEl tdd (itr an udrr aE) !. on 31.t,2011 ls I 10!m,000 ps.6. It. &'Idltudr lad @rvra rbov. w !!rd by r. lt4nlni d Io,e?fi2 lor I 1tr00,60. o&da lh l( 6@qM6 ri tr. rrrir& oltlE cdp.ry md il!. v8!id il G

t taxabrc n 6le
comideGhon

hands of uie

c.npany

Isc.46(1)1.
d y dend

@ived

I .e.

Fan art

vdrue of dre as6 hnstunn Educd by demed A.quitbon or the sh s,depeid is u

u/s 2(22)(c)1,

uban ,lifurturer taid r@iven (V5$ or

G+

t1/6b or

(l

6.5

bkb a3.00bbtl
2(22)(c)

a 60

blht

bs: r.s:

Torr consrdetroi @dEd

Demed Dividend

cbisrderauon for computarion of clpita cin In sed cost or acquEroon or shaE I 1,20i000 x 735/55r

'l/s

- t6s

of

tuumlraten Pioii of { 3e.5 r.riis

epbr

G.in on

subqkrt
s
e

sar6 of of u6a

rst @ie.d
i

by

sh.Eh.rda

on Llould.fion:

rs* Din.i

coBida.bbn fiom

Agrtd tuE Land

L6r:

Fal. na'ftet
D

clua of urban aqddlllral and

vidend

r{ote DMe.

ts 2(r4G)

rs

qsd

i.om

bl

u/s 10(34).

7.2.8 Buy Back of Shar6

t
L
2. 3,

rrrid l. riErd

IscrlAl
rEnr{.n pld'asd
no

rdti.it, dtaqif*ri

roi

irlll'aris d tu,

biir( ot ga6 d sp.di.d

$oii6
of irs

by. qidifir?

Uotfldjtidl
or

spK]fiedscudbs,ltlsatEmlbrd' Yerofre nY: su.hGpbt

by rh company.

wherc a srh;rcholder

ny

td puda*

en sha

osfr

r.

C.pn r G.rn'

km.d

= varue of coddeEuon Drvrd.nd: In @e of buybad of

Reild Lc
sha,

c.sofarquGihm or rnded c.st of a4ftbnn. drere i5 no quBflon of d&med d vtdend u/s 2(2?xd).

de aE

Pmtit = r4adct var of

sha

achanqed

16

s.haised tor sha6 or odr$ B@k vatue of o'isinatsha6. Iori.nt rBdtns co.

wha

therc h a reducuon h tE Fae varue of the shaG and @Eq6t Fyment by the clnpary 3E Sharchorder b@ds a(h Edudio $3 (s.)l Ir(:drcya vr, saEhhar 223

ni

7.2.9 Transfer of Sheres by Non Resident a.lsi:ll O'ltiLbj &RrA 1loq. i:L a No*tuE,tLo'nq toro corpr 6s !r pc{1tured ^lprrebrrnv: z asb hnrfercd: srE6 d DbshE ii an ridiatr company. or Ldq T.m, 6mebd as under -

u/s

Iruce ll'qo.

Gp .l

Gdn in F.ruiqn

Cumq
Gpibl carn in Fodiqn cuMcy x suyinq R.te m
applFibl

L6: . . .

EmDUon u/5 rr5F,

whdsr

Brefit is.ot aEllabl.. RaE = (Blrns plE + sfin! tute) adopbd by sr?te Eonk of Indral + 2 odtlElly rcqulcd d,e Forergn cun6cy shall be the cufficy h rtich dE @p!t uon sha b adopd fo. a $bsqHt

rnd*don
AreEqe

rr

dnvemb.

a*

shaE, rhe abde

method of

knsrs

in

F6qlr.d ,r$rr.

(a) sha of an rndrai Clmpany or debotu or an hdlan tudic Unned clnpany, (b) Dp.6h wid' 3n Indran Pubnc umrted c.mpany. (c) cenFarcdsFe"tsldti6. dn d savinqs csr'tu \a aid w i!6e.

(4

(a) lr dE

lnoF of ule
of the Net

Net

conlde6loi h
rs

ilstln

(b) If

F*
D.

Holdrng

od of

(a) trlrrGum Holdhs penod of 6e t{4 Asset = 3 ydE nlm he dab of a.cu si[d. (b) h 6e or sale / clnsson or Ew ast beforc dE holdhs pdod, amst dmpei 6 toE tm c.Dib cnrn, ri ule vd of tsanste

c.rddftum nw asot:

rn!6t!d

shar be chaqEbre

b r,x

7.2.10 Slurnp Sale

[email protected]: srump saF neais tansfer of one or morc undert kriq d a @ utthout aslgnlng a.y hluc to hdlvldlrl asts a.d llabrrrir. tansrered. Is.c2(a2c)l srrod Tm d 14, rmr capirir ca i a'{ing fim srumD sa e of capLr Asi btos me or norc
tro

i6.fit

of

r.ddrdo:

Bsef't of Indqed co* of rqlrsBm

/ hplll{lM

ts

.llrblc

c6t

or a.4u&rdon: sria be

NII

rf whore ot oE

dpMnlE h6 b.s

arrowd as deducuoi

rs

rc* (sie L) LG Lab'l(y r.ks o@r = Net cmsrdeBrion L* net wor'rh (steD z)
: robr value or the

acdnt

of

crGbon

Assts at B@k varF (Any danqe or asts shall not b. .oBtdden)

sbnp Duv v'ru.: odeminaus

of vatue

tu

sramp Duty, Req

*aridn Fs,

e.
@

shal

.ot

be relardad as aadgnrnq

iid'6biq ani etory nq d'e ompftdon of Ner woi6 or dr o,es o / urr,*N ^ldfto/.R'.tRe9onofao]afuda|oi!wl'hi&60{'[om,

/o;

Ll|Fsn*olJB0trl6lrLhbdrdtllJfi2tr h..ndr-

vs 5rc6 _ H o0 (F)

P.tr,-ut c.ptbl : t

2,12,00!000

lnlt'B{!

lh.cll{ !t.c.llLdln3ff ,0o,Irtuhqr.hqniddmml!itrlomotG.Mt$3.r.idldd oot tulldh!, .i'. lo. I 2! llrh. dudn! dr trr 2dC-10, tn nh!.tr ol nE Conp.ny h!6 !0thod.d th. i.rxt ti itr I. i! h.ld oi 24,12011lo dLcd ol tl.l uih a, D. co4.it dcld.. io.dt$. u|h a by rry ol Stunp s.q t{ L5L n.6 tuld.ntbtr Tt! Suyr hr. tr-d rlfi tu VsdoFCmp.nt to gk trE ior puthe drd{h $. sb
[E 10.620t2, adt cr b . ll.dnr gr..d. ft aa b 6tr0r.ar, dE n:,0la
Ln not btr
H

ol 1*

d .!i.d gt @x,mtoi Hfus,

tht. dhdrht b

iot

tlrcodpdy M.cch..h.. yoto.drrL.tbd 6. ll'!d ol hr t|!nnln! b d.n nh.in dd vLd ol lh. clph.l c.ln.ld, Ihr wlrbi oom v.lb oa rhl fl[d uh 1q6)h r rrs r.tdr.

ot

et io.!l{ h

^dr.

=r

= or.edabre Gt wDy) + r25 rakhs {DeFernbE

AJ*

a*6)
over

tuAs*
L6

E%rud rque) Gi b@k s bd + I 75 bkh' (&brou) + r n bkhs (shD

uab

= Tobr varle of

rse6 rarn

liri6

ua 503, if rhe

b6i6

i5 herd

tr

&

$lq(E!4!h3
optionl

rotar Tar

P4br.

(Round.d otn
opi

oi n, beale lre

qa

15

Lrcc aid die

bx

iab ity k ompa6ble

y om.

ahh EftDnG hivlng 2 unb, He iinrhr.d on 11jl11 hlrun[1 by*ioldnq.LL.i coird.n d ol a 25 brn. ih. dp.ns hdftd rdr tiri trlnthr ftd a 2q0o. llli i.ln6 sh6l 6 oi
16

! PDrrLlor

ot

Rddudm ne.@ (lot Bullding d

Un[ 1)

lah qndtd

{25* lot Unh 1l

21,50,000

n,$,06

rrr R.rd!.t6 R.*N l..mbd bv dddn! upwd $e vll$ ol ti. bulldlig ol unh 1 ns [email protected]*TEr tlxdr -'ifr"rii.i''iiJiir.znct"'is,mo.snbhmD.p@rd

lii

ii'J"i'J[if i i
-

t"'ben.hq.d

conpd,trh. caphrl Grh

nrft as$mnl Y*
D.pcdab
e

2012-201t

tlo

rs*

(at r

Dq

otE A$ls

(at b@k

lG

but not

Ba

ued

fiqlE)

nobjk"unedlhaisuidnq&Ma.hins.y6!6aEhwDV'

..6bbdon

ot

c:ond Galnr

mv."

""

otl*olt rm; tt

"

Erue of Patenb for $e F!lp@ of slump

e)

7.2.1
12 lvhd

I Tran6fer of Land for lesser consideration

r fi. br @ 4Md. ol nL ol r Pr.!.iy .| le $o r. vtl6 .dorort by tr GddnErt L. drq Dlly srt ixr mbt on 3r.ll !.lvLlon io, ltl, rlF ol oNl4nton li !.tbltr cr.!., h ih. rrd.n 0t c.dhl G.lB

U.llnt

Loa

nsfeE

Eid,

or

tu

dins, or bodr.
ue adopkn or a$a*en tr asssble by dre ro. nE purpoe of o.yMt 0f sb np outy.

2. ApFliobllitr sare coMderutoi

althor ty terlnd to ar

'st

s ls

np varuab@

tudu

dEn dE

!)

sbe

c.nnflt

olitywoudhav.adopcnqdgs.dif
[email protected].

]'concd.duonldopt.dfo'c.piblG.j.'vaEadopdbyir".esbmpvaluonAU$oliy, 4 It lb.netovrluadono er-Gdnbff: (a) rhe r!@ 6n c aih d'd $e rue adopr! or as6*d by dte sbmp va udon Adhdity .re.dr
Ma*dva]ueoft]iepDpny6on,'edateoftansll' varu. .do .n by $e sb hp va !.bon Abodv R not disrubd brdp dry audrd ty or coun. {b) wtieE L\e val debhind by au. adopt d by dE sbmp G) turdit, rk Gdrd Gari shar e m p varurilon aldrdiv t4 cGt dr Indred con ot rrquid0on.

d,e Fan

va

larbn

b' hbtd. h at L,llua hldbdrhd- h J.ltu u rfil oll.rdrhr.l?G. rlt hr6Fnld Jlwy lt! ld t 2.50,m. H.ltrrbd.i.munr ol I t 0qm0ln s.lr*{oi.l o nm nd.ln fih hd,ln JUD Alllrhhuw-ldbyhlnh .sib..,2011hrIt5qu.Th.v!fidor4dbyt.lqldo.dtdtlr drffi bt iE huF., hll ! rd r.*.! |!qai nt b d'.!. ol .!lp Arq E r {r:s,c(l ,t'kn E llqftO Ofrw iEd. r trhnnF b V.ludor OfileL'd th. viD d.lhlnd by m. V.lullon Ofi6r B i 47,50,0d. &!rr{.artad.rddd.do.EFnh'rinuBbe.Srr tlE rrrd d6 ol hdr. d 0!,0r,1tr

n.12,,00.cdrplr.tE.hounlolc.rblG.ridr.r bSrotuLraY20l2-t!,

Iid*edcdo'Aauisihoi=Fvo

h hish.r x cII ror yer ortansre.. cll (con or

orye ii whth t b n6t hd

by

6ss@.

(2i70l000 x

IhFadst

x cII of Yer

: !/s 50c *ljeE rhe re de.iaftn by as* s rs d' sbmp Duty Ald'o'ity varue, value adopted by stamp Dlry Altho. ty shal b bei&a 6 sre oE deBuoi tu ue purre of Gp br G:rtu z 'rfpf tE srue dfrm ied by sF v.rcdon oniq aeeds dp va ue adootd by $e sbho va uarion a!d.o,ny, dE Gpib gah sha b @n prted ba!n on the val@ adorted by sEmp oury aurhonv onry.

I r. qi.t n d6drvudd!brr Lt nrq r ar5, o llr $rD v**.rlduny t d!rnbot En lbtu &.! oint F4....1l anopoollrTotl lFm or clfiy. id D.y.m nd.o ddallll9 b. !j.h. or venl rh. @ ! 50,000 a$ r 2J6,t!0 n 9cnslt Ilr h!q.d a..l ol L$utd h. Il chlrr. h ,r+.d ol
ut.tabta,O@(.anFftrtr0.Lii rhlrdtlfiolldiltlcih.F.,rdL,o.Fm li!tur@rr

7.2.12 Forfeilrrr of Advanc rceived

1.

R.d06d

f.n cdt

/ wDv/ Fnvr lny

.dEr

Mey

or

aiy oth$ sun

@[d

and EE

ied by [te ase$e

ls

io

@ m4 be, lrtrk b[ty:ThEr..vddk.rdEtLot]r6d*f.rds6pdoEdiorlasEB'tdcnotbk

(c) F.r Ma*.t v!lF, 4 rh.
dE

(.) c.d d a.qrctd'! d (b) w.lb DM v.rue. or

prea''d n$..y rr Eoltrd ..d lb.LlEd by rh. ae 6 pe tE .!ffi, An.tFl. .nd c.du'ron: h $e qrs ae, $E rmount toftlhd by i1r Daal shall be ndud fiom lhe @* of @! rhm aid th. amounr @[n :r Mpeneton hlfig wllhln dle p.drdon or ".iy od's luh E dEd lnd E6rn d tE !4 lhJ abo b. dced tm tll c.d d r.q&nbo. lr'mlldt Rlbba r r a.l.nr t!d.

rtm

d d cdpd as s a RFsn Relpt and not.n li6u. b lxdnt strpl Ie Eibb I AllE Cofi.. DLnLdd zl. rn a{o (x.d. h !F ht'(k or ar.tEtue / va.*, rdfdtlE or d6na tu.y lr d a

Ift

01unp.d el p re
dE

G.&B

hands rnd

ld h d !

C.tltar

rd

unds

cdt

lG3ii!. I3t drnq e.,

G-r9-.qaltl' io.r!trr..|diq!e -!

0.

(r.o{tr..l

!.

64)

r,s0,000 (, I2,00,6 - | roi.Eddry a'.&cd

L.{.1 toddo* u/5 cBr b.

51,

aiy a.tvafe mey or Eny oth6 suh dted and 4bined by rh. a:r;'* (ft.fdFd by tE nm dE cod ol a.{uEtion. HdE, h b Flbl.h, i"de,ad od oa.qubuon lhl b
'0,oo0).

ra:

hdocd clst

ol

rarism.n =

rEr

lj's rm odd Gn

cll or Ysr of A@ulsHd =i1.50,000x7as/36

of

eEf,dim u/3I - con

or

ru'dle

Eddenlrr

hor omF

ffi

r. Y*

dd.it

cdd.b..tloi: ld tE @'@of@hAlbrbn dGd6l

rn whrct T.Eble lran rs bmriated.

tr.br.:

6 dl. hlme

of the prul,los

ydr

in whkh G-putrha* of

!i c
oa

bkes
uE

pllc tr

eat6, cdlid6rto.r

-..-p.rdr Pit
ot

uE.

rle:

L6

Amduft

r^Ebd

rn

a0ccB Unib aE

rcnmd h

s!$

unrE (Nir

199t96 rnd

d 6l.hnt

hdeuon Lqefit). r'.m danimds polrt

v.w.

49, lr, R.k .h plrclEld ! hd* p{!.rty d l1h Apd, 1t4 nr t1,05,00, rb.ibd hro dilqnrMant it r *r. 3 oi houe on 15i $Dbnbr, 19{2 md @t@d m !dvd6 ot I 2a,0m, orfu, .lM f,( 3 dtd nor Er[ bhE .@iL qr R.ke.h bisnd ii. rd6@ l. w @, L gltud dE hdy io fir filond r&, A d iit!{!4qlg5.

t.t

tr

it-

By

By i nlkdh

Mi ealch durlig fY 19C40 dudiq fl lSHa

50,000

Th.Fhilt'Llvrlsoldr.Pdrqiydon0l,1x,1931bI1$,040.

r.A4Lndriroerqt.mnrrllnxic,orcLolo*hd*oirrJu,19s5ddruhud.n.tur*otaI,00,!dl Th. $rd mlir @ hd.lr.d by nr A, dh xr c 6urd Dot tufl 0il Lm ol n$ osBndl Fldl* uD i@ louby r.arorlt sril4on21,Jrulyr2012ld!con rr.nsora?nqoo.
Conplhrh.C.plr.lG!h!cn.ndlsrobrln shlnd.olfliArorh.A|smntYee20t2-13,

IfiorcEment)=(50,000x 735/115)+(1,s0,000x 735/244)

Bt
2. 4.

ed and rerarm! by

be

Aw

ts

io be reducd eidrer

or (lrD Farr rla*et varue as apprrGb e. In ihe abd e ubon 6e Fan Ma*t value or ihe and as on 01.04.r9t/

foh - o cd

of A.qu sibon,

(iD

witten oen va

'4

I t50,m0

is rcdued by

r,00im0 rc]f,d

Indsd con or rmprcven Gi

be

@np!te! onlv f it

ted by the p@ ous owner sha r nd be onsrdercd uh s1. i5 incuiin o. or ati.t 01.04.$3r,

7.2.

l3 Family Arrangements
_the mnbE of d'e 5m. fanlry, inGnden gntrrt ther by omprcn sinq doubtnrl or dtspurea dshE, or by peMng 0E ty of die ram y, by abidiiq r iqabiM, or by ev iq iE hmdur.

s0,0lsslh.|lbllliyol'Fnntamgmnll',
6 ai as@menl
famny

prcp.ry or the pd.e and sr

mily
and d,e

famllr

bt{s

beRn t'e friseE,

famiry
i

Amisemenb

e govemea by

prndpr* wh.tr are iot appti.lue b dstiig3 bd of dE famryi fr)r dE hallmi6

tar,Ramanathan 120001 24s

lri

4e4

( idJl