#rule #computation #shortterm #capitalgains #writtendownvalue #depreciation #goodwill The rule states that: (1) For the purposes of proviso to section 50, the written down value of the block of the asset and short term capital gains, if any, for the previous year relevant to the assessment year commencing on the 1st day of April, 2021 shall be determined in accordance with this rule. (2) Where the goodwill of the business or profession was the only asset or one of the assets