Section 49 : Disposal through allocation of incomes and expenses:
1) Any person shall, in the following circumstances, allocate the expenses or incomes made in acquiring, bearing or disposing any property or liability between properties and liabilities, on the basis of the market value at the time of acquisition, bearing or disposal, as the case may be:-

a) Where one or more properties are acquired or one or more liabilities assumed at the same time,

b) Where one or more properties or liabilities are disposed at the same time.

2) If any person who holds ownership of any property or bears any liability disposes any part of that property or liability, the net expenses or net incomes of that property or liability immediately before the disposal have to be allocated in the portion of the disposed property or liability and in the remaining portion, as the case may be, on the basis of the market value thereof immediately after the disposal.