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Capital Gain Arising On Transfer Of Assets In Cases Of Shifting Of Industrial Undertaking From The Urban Area - Sec. 54G

Income Tax - Capital Gains - Specific Exemptions - 06 - Section 54G: CAPITAL GAIN ARISING ON TRANSFER OF ASSETS IN CASES OF SHIFTING OF INDUSTRIAL UNDERTAKING FROM THE URBAN AREA NATURE Transfer of asset in cases of shifting of industrial undertaking from the urban areas (only plant, machinery, land & building) AVAILABLE TO Any Assessee PERIOD HELD BEFORE TRANSFER Any period (Thus can be short term or long term) AMOUNT EXEMPTION OF If capital gain < amount invested = full amount If capita .....

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