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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Capital gains reinvestment exemption for notified long term bonds protects gains when reinvested but triggers tax if disposed within the holding period.</h1> Capital gains from transfer of land or buildings invested within six months in a long-term specified asset notified bonds are not charged as capital gains to the extent of the investment; excess gains remain chargeable. The bonds must be redeemable after five years and notified with conditions. Disposal or conversion of the new asset within five years causes the exempted amount to be treated as taxable long-term capital gains in the year of disposal, and any loan on the new asset is deemed a transfer on the date of the loan.

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