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cap gain sec47

This query is : Resolved 
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(Querist)
03 August 2010 the items as per sec 47 are not treated as transfer subject to some condition..does that mean they are exempt from tax completely??
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
03 August 2010 Yes if the conditions mentioned are satisfied then no gain no tax.
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CA.ViVeK M ACA

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CA.ViVeK M ACA (Expert)
03 August 2010 It is a conditional exemption..This is means exemption is based on Satisying the condition
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