Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Exemption for capital gains under Section 54GA: Reinvest in SEZ assets when relocating an industrial undertaking.</h1> Section 54GA of the Income Tax Act offers an exemption for capital gains resulting from the transfer of assets during the relocation of an industrial undertaking from an urban area to a Special Economic Zone (SEZ). To qualify for this exemption, the capital gains must be reinvested in new machinery, plant, or building within the SEZ to which the undertaking is moved.