Exemption Under Section 54GA

Neethi V. Kannanth , Last updated: 02 May 2021  
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Notwithstanding anything contained in Section 54G of the Income tax Act,1961, Section 54GA provides for an exemption from capital gain arising on transfer of a capital asset, being plant or machinery or land or building or any rights in building or land used for the purpose of business in an industr

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