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What is Section 54GA of the Income Tax Act?

FAQs on Exemption available from Capital gains

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Capital gains exemption on transfers for SEZ relocation applies when gains are reinvested in new SEZ machinery or buildings. Section 54GA exempts capital gains arising from transfer of assets when an industrial undertaking is shifted from an urban area to a Special Economic Zone, provided the capital gains are invested in new machinery, plant or building in that SEZ. The exemption is conditional on reinvestment into those specified eligible assets within the SEZ where the undertaking is relocated.

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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 on transfers for SEZ relocation applies when gains are reinvested in new SEZ machinery or buildings.

Section 54GA exempts capital gains arising from transfer of assets when an industrial undertaking is shifted from an urban area to a Special Economic Zone, provided the capital gains are invested in new machinery, plant or building in that SEZ. The exemption is conditional on reinvestment into those specified eligible assets within the SEZ where the undertaking is relocated.

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Capital gains exemption on transfers for SEZ relocation applies when gains are reinvested in new SEZ machinery or buildings.

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