Section 54GA exemption: capital gains relief for assets when an urban industrial undertaking is shifted to a SEZ. Exemption under Section 54GA is available to all assesses, including individuals, HUFs, firms and companies, where the capital asset is an industrial ... Summary
Section 54GA exemption: capital gains relief for assets when an urban industrial undertaking is shifted to a SEZ.
Exemption under Section 54GA is available to all assesses, including individuals, HUFs, firms and companies, where the capital asset is an industrial undertaking located in an urban area that is shifted to a Special Economic Zone; the operative condition is the relocation of the industrial undertaking to the SEZ.
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