https://www.taxtmi.com/manuals?id=974 Any transfer of a capital asset consisting of a work of art, book, drawing, painting or photograph to the Government, or to a Government University, National Museum, National Art Gallery, National Archives, or any other institution of national importance notified by the Central Government, is treated as a transaction not regarded as a transfer for capital gains purposes. The provision covers specified cultural and archival assets transferred by any person to the stated public institutions. en-us Wed, 26 Aug 2015 09:43:00 +0530 Thu, 28 May 2026 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=974 Any transfer of a capital asset consisting of a work of art, book, drawing, painting or photograph to the Government, or to a Government University, National Museum, National Art Gallery, National Archives, or any other institution of national importance notified by the Central Government, is treated as a transaction not regarded as a transfer for capital gains purposes. The provision covers specified cultural and archival assets transferred by any person to the stated public institutions. Manuals Income Tax Wed, 26 Aug 2015 09:43:00 +0530 https://www.taxtmi.com/manuals?id=974