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<h1>Capital gains exemptions protect specific transfers of units, compulsory acquisition compensation, and land pooling transfers from tax.</h1> Section 10 exempts specified capital gains: 10(33) covers gains on transfers of units under the Unit Scheme, 1964; 10(37) exempts gains to individuals or HUFs from compulsory acquisition or government-/central bank-approved consideration for agricultural land in urban areas where the land was used for agricultural purposes by the taxpayer (or taxpayer's parents) during the two years before transfer and the income is compensation/consideration; 10(37A) exempts gains to individuals or HUFs from transfers under the Land Pooling Scheme established by the Andhra Pradesh Capital City Land Pooling Scheme rules, subject to owner eligibility under the scheme.
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