Capital gain account scheme deposits are not eligible for exemption under Section 54EC, clarifying exemption scope. Depositing unutilised capital gains in a capital gain account scheme does not permit claiming the Section 54EC exemption; amounts deposited in the scheme are not eligible for the 54EC exemption.
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 gain account scheme deposits are not eligible for exemption under Section 54EC, clarifying exemption scope.
Depositing unutilised capital gains in a capital gain account scheme does not permit claiming the Section 54EC exemption; amounts deposited in the scheme are not eligible for the 54EC exemption.
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