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          Income Tax

          How to compute exemption under section 54GB?

          FAQs on Exemption available from Capital gains

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          Exemption under section 54GB: compute exemption by proportioning capital gains to investment relative to sales consideration. Exemption under section 54GB is calculated using the formula A x B / C, where A is the investment in the new asset by the eligible company, B is the capital gains, and C is the net sales consideration, allocating capital gains proportionately to the investment to determine the exempt quantum.
                            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.

                                  Exemption under section 54GB: compute exemption by proportioning capital gains to investment relative to sales consideration.

                                  Exemption under section 54GB is calculated using the formula A x B / C, where A is the investment in the new asset by the eligible company, B is the capital gains, and C is the net sales consideration, allocating capital gains proportionately to the investment to determine the exempt quantum.


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