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Profit on sale of motor car as per books

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(Querist)
03 September 2016 Profit on sale of motor car as per books, which is not taxable as per Income tax is shown where in IT return?
As any other Exempt Income or as Deduction ?
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Soumitra Basu

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Soumitra Basu (Expert)
11 September 2016 SHOW IN BP SHEET OF THE INCOME TAX RETURN

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