Capital gain exemption available to company

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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

 

 

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