Article 102 clarifies the procedural scope for asset disposals. It stipulates that the specific disposal rules outlined in this Section must be followed whenever there is a disposal of a capital asset for which depreciation was previously allowed under the provisions of the Income Tax Law. This ensures that any asset that has provided a tax benefit through depreciation is subject to a standardized exit calculation. By linking disposal procedures to previously depreciated expenditure, the Law ensures that the final tax outcome correctly accounts for the total lifecycle of the capital investment.