Just a moment...

⚠✕

❮ Top

☎ Help

AI OCR ✕

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now →

Keyword Search :

AI Tools : New

Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞

Call Us / Help / Feedback✕

Make Most of Text Search ✕

╳

Add to...

You have not created any category. Kindly create one to bookmark this item!

Create New Category

Title :

Description :

❮❮ Hide

❮ Default View

Expand ❯❯

Close ✕

🔎 Manuals - Adv. Search ❯

TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:

Main Text + AI Text ❯

Main Text
Main Text + AI Text
AI Text

Law:

---- All Laws----❯

Topics:

---- All Topics----❯

---- All Topics----

Sort By:

RelevanceDefaultTopic

Page of

Press 'Enter' after typing page number.

to of Results

Showing Records

Scroll To Chapter:

---- All Chapters ----❯

No Records Found

Page of

Press 'Enter' after typing page number.

to of Results

❮

❯

❯❯

0 / 200

Expand Note

Add to Folder

No Folders have been created

Are you sure you want to delete "My most important" ?

NOTE:

Open Link

Manuals

Showing Results for :

Reset Filters

Results Found:

Page of

Press 'Enter' after typing page number.

to of Results

ShowAI TextQuick Glance by AIHeadnote

Show All Summaries

No Records Found

Page of

Press 'Enter' after typing page number.

to of Results

Manuals

All Manuals

Showing Results for :

Reset Filters

Page of

Press 'Enter' after typing page number.

to of Results

Showing

Records

ExpandCollapse

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

FAQ on New vs Old Regime [AY 2024-25] (No. of topics: 15)

FAQs on TDS on Rent (No. of topics: 23)

FAQs on Maintenance of books of accounts (No. of topics: 9)

FAQs for e-Verification Scheme 2021 (No. of topics: 24)

FAQs on Section 80TTA and Section 80TTB (No. of topics: 10)

FAQs on Direct Tax Vivad Se Vishwas Act, 2020 (No. of topics: 89)

FAQs on interest under section 234A, 234B, 234C and 234D (No. of topics: 30)

FAQs on Compounding of Offences (No. of topics: 22)

FAQs on Exemption available from Capital gains (No. of topics: 79)

FAQs on Disallowance of cash expenses or limit on cash transactions (No. of topics: 23)

FAQs on ICDS (No. of topics: 51)

FAQs on Penalty provision under IT Act (No. of topics: 75)

FAQs on Prosecution provision under IT Act (No. of topics: 28)

FAQs on Faceless Income-tax Proceedings (No. of topics: 28)

FAQs on agricultural income (Section 2(1A) and Rule 7) (No. of topics: 17)

FAQs on Annual Information System (AIS) and Taxpayer Information Summary (TIS) (No. of topics: 4)

FAQs on Benami Property (No. of topics: 24)

FAQs on Benami Transactions Informants Reward Scheme, 2018 (No. of topics: 31)

FAQs on charitable or religious trusts (No. of topics: 33)

FAQs on Income tax informants reward scheme, 2018 (No. of topics: 35)

FAQs on intimation under section 143 (No. of topics: 6)

FAQs on TDS or TCS on sale or purchase of goods (No. of topics: 26)

FAQs on Higher rate of TDS under section 206AA and 206AB (No. of topics: 10)

FAQs in respect of filling-up of the Income-tax return forms for Assessment Year 2022-23 (No. of topics: 20)

General FAQs (No. of topics: 31)

FAQs on Computation of Tax (No. of topics: 18)

FAQs on the Income Declaration Scheme, 2016 (No. of topics: 16)

FAQs on filing the return of income (No. of topics: 48)

FAQs on Tax Deducted at Source (TDS) (No. of topics: 28)

FAQs on Salary Income (No. of topics: 26)

FAQs on Income from house property (No. of topics: 29)

FAQs on Tax on Presumptive Taxation Scheme (No. of topics: 24)

FAQs on Gifts received by an individual or HUF (No. of topics: 19)

FAQs on Capital Gains (No. of topics: 22)

FAQs on Clubbing of Income (No. of topics: 10)

FAQs on Set Off and Carry Forward of Losses (No. of topics: 14)

FAQs on Assessments under the Income-tax Law (No. of topics: 22)

FAQs on Provisions useful for non-residents (No. of topics: 17)

FAQs for Senior Citizens (No. of topics: 9)

FAQs on Tax audit (No. of topics: 7)

FAQs on TAN (No. of topics: 25)

FAQs on Permanent Account Number (No. of topics: 47)

FAQs on Statement of Financial Transactions and Reportable Accounts (No. of topics: 9)

FAQs on e-Filing and Related Issues (No. of topics: 1)

1. FAQs from income tax India e-Filing portal

FAQ on Advance Tax (No. of topics: 21)

FAQs on Authority for Advance Ruling/Board for Advance Rulings (No. of topics: 13)

TDS on payment for the transfer of Virtual Digital Assets (VDAs) (No. of topics: 8)

FAQs on Discard Return (No. of topics: 8)

TDS on Immovable Property (No. of topics: 25)

No Records Found

Page of

Press 'Enter' after typing page number.

to of Results

Manuals

All Manuals

Showing Results for : Reset Filters

Case ID :

➔ Prev

Income Tax

Next ➔

What type of capital asset is qualified for Section 54GA exemption?

FAQs on Exemption available from Capital gains

📋

Contents

Note

Bookmark

For full text, please login

Verification Pending

The Email Id has not been verified. Click on the link we have sent on

Didn't receive the mail? Resend Mail

Don't have an account? Register Here

Section 54GA exemption: capital gains relief for assets when an urban industrial undertaking is shifted to a SEZ. Exemption under Section 54GA is available to all assesses, including individuals, HUFs, firms and companies, where the capital asset is an industrial undertaking located in an urban area that is shifted to a Special Economic Zone; the operative condition is the relocation of the industrial undertaking to the SEZ.

Page of

Press 'Enter' after typing page number.

to of Results

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.

Section 54GA exemption: capital gains relief for assets when an urban industrial undertaking is shifted to a SEZ.

Exemption under Section 54GA is available to all assesses, including individuals, HUFs, firms and companies, where the capital asset is an industrial undertaking located in an urban area that is shifted to a Special Economic Zone; the operative condition is the relocation of the industrial undertaking to the SEZ.

Full Summary is available for active users!

Note: It is a system-generated summary and is for quick reference only.

Topics

ActsIncome Tax

No Records Found

➔ Previous Next ➔

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Manuals

Manuals

What type of capital asset is qualified for Section 54GA exemption?

FAQs on Exemption available from Capital gains

Section 54GA exemption: capital gains relief for assets when an urban industrial undertaking is shifted to a SEZ.

Topics

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Manuals

Manuals

What type of capital asset is qualified for Section 54GA exemption?

FAQs on Exemption available from Capital gains

Print Options

Username/Email Address

Password

The Email Id has not been verified. Click on the link we have sent on

Section 54GA exemption: capital gains relief for assets when an urban industrial undertaking is shifted to a SEZ.

Topics