While calculating terminal recovery of working capital there are no tax consequences as there is no gain or loss on working capital.

Question

Quizplus · Accepted Answer

Terminal recovery of working capital refers to the amount of cash that a company recovers from its working capital investments at the end of a project or investment. This amount is simply a return of the company's own funds and does not result in any gain or loss on which tax implications would arise. Therefore, there are no tax consequences while calculating terminal recovery of working capital.

While Calculating Terminal Recovery of Working Capital There Are No