he Capital Gain Account Scheme (CGAS) was introduced in 1988 by the central government. The CGAS Scheme has total 13 rules which deals with various issues involved in deposit of unutilized amount under capital gain account.
The category of MSME enterprises is determined considering the amount of investment made in a plant, machinery, or equipment. The Investment and Annual Turnover as announced by FM N. Sitharaman on 13th May is now proposed to be revised.
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