Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


Just a moment...
Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Capital Gains Accounts Scheme, 1988 extends exemption benefits under Sections 54, 54B, 54D, 54F, 54G, 54GA, 54GB</h1> The Capital Gains Accounts Scheme, 1988 is framed by the Central Government under specified subsections of sections 54, 54B, 54D, 54F, 54G and 54GB of the Income-tax Act, 1961. It is titled the Capital Gains Accounts Scheme, 1988 and comes into force on the date of its publication in the Official Gazette. The Scheme applies to all assessees eligible for capital gains exemption under sections 54, 54B, 54D, 54F, 54G, 54GA and 54GB. Subsequent notifications have amended the referenced provisions, including substitution and insertion of sections 54G, 54GA and 54GB to expand the Scheme's coverage.