SECTION 48, EXPLANATION (v) OF INDIAN INCOME - TAX ACT,
1961 - CAPITAL GAINS - COMPUTATION OF - NOTIFIED COST INFLATION INDEX FOR
FINANCIAL YEAR (FY) 2013-14 NOTIFICATION NO. 40 / 2013 [F. NO. 142 / 7 /
2013-TPL]/SO 1464 (E), DATED 6-6-2013 In exercise of the powers conferred …
