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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.

            <h1>Capital Gains Eligibility: Company Must Be Incorporated in India, Meet SME or Start-Up Criteria, Post-Subscription Shareholding Rules Apply.</h1> An eligible company is one incorporated in India after April 1 of the previous year when capital gains occur. It must be involved in manufacturing or an eligible business. The transferor of residential property should hold over 25% share capital or voting rights in the company after subscription. Additionally, the company must qualify as an SME under the MSME Act, 2006, or be an eligible start-up.

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