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Capital Gain On Transfer Of Assets In Cases Of Shifting Of Industrial Undertaking From The Urban Area To Any Special Economic Zone - Sec. 54GA

Income Tax - Capital Gains - Specific Exemptions - 07 - SECTION 54GA: CAPITAL GAIN ON TRANSFER OF ASSETS IN CASES OF SHIFTING OF INDUSTRIAL UNDERTAKING FROM THE URBAN AREA TO ANY SPECIAL ECONOMIC ZONE NATURE Transfer of asset being plant, machinery, land & building by any assessee in cases of shifting of industrial undertaking from the urban areas to any special economic zone TYPE OF CAPITAL GAIN Any capital gain - short-term or long-term CONDITIONS The transfer is effected in the course of .....

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