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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 SCOPE Transfer of asset being plant, machinery, land & building by any assessee in cases of shifting of industrial undertaking from the urban areas to any other area TYPE OF CAPITAL GAIN Any capital gain - short-term or long-term AMOUNT EXEMPTION OF If capital gain < amount invested = full amount If capital gain .....

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