52 — 52. Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72
IT Rules
Original Rule Text
52. Rate of exchange for conversion of rupees into foreign currency and reconversion of foreign currency into rupees for purpose of computation of capital gains under section 72 — For understanding the methodology of converting values in foreign currency related to capital asset transactions as per Indian rules. | For converting the full value of consideration received or accr... — Rule 52 of IT2025