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          Income Tax

          What is the maximum amount of exemption allowed under section 54D?

          FAQs on Exemption available from Capital gains

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          Capital gains exemption limited to the lower of gain realized or amount reinvested in new land or building. Maximum exemption under section 54D is the lower of the capital gain arising on transfer of land or building or the investment in new land or building, including amounts deposited in the Capital Gains Account Scheme.
                            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 limited to the lower of gain realized or amount reinvested in new land or building.

                                  Maximum exemption under section 54D is the lower of the capital gain arising on transfer of land or building or the investment in new land or building, including amounts deposited in the Capital Gains Account Scheme.


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