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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>Transfer to government institutions not regarded as transfer: specified artworks, books, manuscripts excluded from capital gains charge.</h1> Section 47(ix) excludes from capital gains treatment transfers of works of art, books, manuscripts, drawings, paintings, photographs and related cultural or scientific collections when transferred by any person to the Central Government, Government universities, the National Museum, the National Art Gallery, the National Archives or other institutions of national importance as notified by the Central Government.

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