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FAQ on e-Dispute Resolution Committee and Form 34BC (No. of topics: 40)

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What is Section 54 of the Income Tax Act?

FAQs on Exemption available from Capital gains

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Capital gains exemption when gains are reinvested in specified assets preserves tax relief subject to section-specific conditions. Section 54 and related provisions exempt capital gains where the taxpayer reinvests the capital gains or sale consideration in prescribed replacement assets; distinct provisions apply depending on the asset transferred (residential house, agricultural land, industrial land/buildings, long-term non-house assets) and on specified modes of reinvestment (certain bonds, specified funds, transfers related to shifting industrial undertakings and transfers to Special Economic Zones).

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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.

Capital gains exemption when gains are reinvested in specified assets preserves tax relief subject to section-specific conditions.

Section 54 and related provisions exempt capital gains where the taxpayer reinvests the capital gains or sale consideration in prescribed replacement assets; distinct provisions apply depending on the asset transferred (residential house, agricultural land, industrial land/buildings, long-term non-house assets) and on specified modes of reinvestment (certain bonds, specified funds, transfers related to shifting industrial undertakings and transfers to Special Economic Zones).

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Capital gains exemption when gains are reinvested in specified assets preserves tax relief subject to section-specific conditions.

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