Capital
Gains
Expenditure
incurred on transfer of a capital asset
The
expenditure incurred wholly and exclusively in connection with the
transfer of the capital asset can be claimed as an expense at the
time of calculation of the capital gain from the full value of consideration
received. This expenditure must be specific and must be such without
which the transfer could not be effected otherwise. For example
brokerage or commission paid , stamp duty etc.
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