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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 exemption for investment in specified fund - invest within prescribed period; three-year transfer and loan clawback applies.</h1> Capital gains from transfer of a long-term capital asset are exempt to the extent invested in a long-term specified asset within six months; full exemption applies if investment cost equals or exceeds the gain, otherwise a proportionate exemption applies. Investments are subject to an annual aggregate ceiling across the year of transfer and the subsequent year. If the specified asset is transferred within three years, or a loan/advance is taken on its security, the previously exempt amount is recharacterised as long-term capital gain. 'Cost' for the specified asset equals the amount invested from capital gains, and specified assets are units of notified funds issued before the cutoff date.

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