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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 in cases of shifting of industrial undertaking from the urban area to any special economic zone (only plant, machinery, land & building) AVAILABLE TO Any Assessee WHICH CAPITAL ASSET IS ELIGIBLE FOR EXEMPTION Short term/ Long term ASSET THE TAX PAYER SHOULD ACQUIRE Land .....

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