Capital gain exemption available to company

504 views 1 replies

Dear Experts,

Whether the capital gain exemptions contained u/s 54, 54B, 54EC, 54F etc. are available to a private limited company?

Replies (1)

54 - Individual and HUF 

54B - Till Finance Act, 2012 it was applicable to individual or HUF. But Finance Act, 2012 has made an amendment as "the assessee or his parent".Hence companies gets covered i presume.

54D - All assessees

54EC - All assessees

54F - Individual and HUF

54G & GA - All assessees

54GB - Individual and HUF

 

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details
Company
29 May 2026
Finance Head

Bhawar Sales Corporation

Chennai

Graduate (Any)

View Details