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of <h1>Capital gains from relocating industrial units to SEZs may be tax-exempt if reinvested within specified conditions.</h1> Capital gains from transferring assets due to relocating an industrial undertaking from an urban area to a Special Economic Zone (SEZ) may be exempt from income tax under specified conditions. If the gains are reinvested in machinery, buildings, or other specified expenses in the SEZ within a defined timeframe, the gains may not be taxed. Unutilized gains must be deposited in a specified bank and used according to government schemes. If not fully utilized within three years, the remaining amount is taxable. Proof of deposit must accompany the tax return, and any unutilized deposit can be withdrawn per the scheme.
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