What is the correct sequence to be followed for the following while computing income under the head Capital Gains?
A. Deduction of indexed cost of acquisition
B. Determination of full value of consideration
C. Determination whether the asset is a capital asset or not
D. Determination whether the transaction is regarded as transfer or not
E. Exemption under section 54EC in respect of investment in the long-term specified asset
Choose the correct answer from the options given below:
1
B, A, C, E, D
2
E, A, D, C, B
3
D, B, C, A, E
4
C, D, B, A, E