1) All Exemptions u/s 54 of Capital gains

This discussion clarifies the various exemptions available under Section 54 of the Capital Gains Tax Act, specifically covering sections 54 through 54GB. It aims to provide a clear, distinct explanation of each exemption category. The user is seeking to understand the differences between transferring capital assets for securities versus selling securities to purchase immovable property, and requires a detailed breakdown of all relevant sections.