Part of: Section 54ED — Capital gain on transfer of certain listed securities or unit not to be charged in certain
(b) if the cost of the specified equity shares is less than the capital gain arising from the transfer of the original asset, so much of the capita l gain as bears to the whole of the capital gain the same proportion as the cost of the specified equity shares acquired bears to the whole of the capital gain shall not be charged under section 45 . Explanation. -For the purposes of this sub -section, -