Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Capital Gains exempt from Tax

Income Tax - Capital Gains - 11 - In the following cases, capital gains are not chargeable to tax. Conversely, in the cases given below if assets are transferred at loss, such capital loss is not taken into consideration. CAPITAL GAIN ON TRANSFER OF .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ny capital loss on transfer of such units shall not be allowed to be set off or carried forward. 2. LTCG on eligible equity shares shall be exempt if these shares are acquired on or after 1.3.2003 but before 1.3.2004 and held for a period of 12 month .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tuated in urban area used for agricultural purposes by such HUF or individual or a parent if the individual during the period of two years immediately preceding the date of transfer and the transfer takes place by way of compulsory acquisition under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(37) shall not be applicable and it shall be taxed under business head. 4. Tax Incentive for development of Capital of Andra Pradesh [Section 10(37A) inserted by FA, 2017, w.e.f. A.Y. 2015-16] An assessee being individual or HUF who was the owner of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

der land pooling scheme Sale of Land Pooling Ownership Certificates by the assessee received in lieu of land transferred under the scheme Sale of reconstituted plot or land by the assessee within 2 years from the end of the FY in which the possession .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

und or units of a business trust shall be exempt provided such transaction of sale is chargeable to STT An exemption from tax on capital gains to the income arising from transaction undertaken in foreign currency on a recognised stock exchange locate .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

by FA, 2017 w.e.f. A.Y. 2018-19 Provided that nothing contained in this clause shall apply to any income arising from the transfer of long term capital asset, being an equity share in a company, if the transaction of acquisition, other than the acqui .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version