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Who can claim an exemption under Section 54GB?

FAQs on Exemption available from Capital gains

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Capital gains exemption under Section 54GB limited to individuals and Hindu Undivided Families claiming relief. Capital gains tax relief under Section 54GB is available exclusively to an Individual or a Hindu Undivided Family; no other taxpayer categories qualify for this exemption.

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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 under Section 54GB limited to individuals and Hindu Undivided Families claiming relief.

Capital gains tax relief under Section 54GB is available exclusively to an Individual or a Hindu Undivided Family; no other taxpayer categories qualify for this exemption.

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Capital gains exemption under Section 54GB limited to individuals and Hindu Undivided Families claiming relief.

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