https://www.taxtmi.com/acts?id=39342 The proviso to sub-section (5) of section 54GB is amended by substituting the year to permit capital gains from transfer of residential property made up to 31st March, 2022 to qualify for rollover relief where the net consideration is used to subscribe to equity shares of an eligible start-up before the due date of filing the return of income; the amendment takes effect from 1st April, 2021. en-us Mon, 01 Feb 2021 16:44:08 +0530 Mon, 01 Feb 2021 16:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39342 The proviso to sub-section (5) of section 54GB is amended by substituting the year to permit capital gains from transfer of residential property made up to 31st March, 2022 to qualify for rollover relief where the net consideration is used to subscribe to equity shares of an eligible start-up before the due date of filing the return of income; the amendment takes effect from 1st April, 2021. Act-Rules Bills Mon, 01 Feb 2021 16:44:08 +0530 https://www.taxtmi.com/acts?id=39342