https://www.taxtmi.com/manuals?id=1959 Capital gains exemption is available on transfer of plant, machinery, building, land or rights in building or land used by an industrial undertaking situated in an urban area, where the undertaking is shifted to a Special Economic Zone. Relief depends on investment in new assets within the prescribed period, with partial exemption where the new asset cost is lower than the capital gain and full exemption where it equals or exceeds the gain. Unutilised capital gain must be deposited under the notified deposit scheme and becomes taxable if not applied within three years. en-us Sat, 11 Feb 2023 12:00:00 +0530 Fri, 12 Jun 2026 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1959 Capital gains exemption is available on transfer of plant, machinery, building, land or rights in building or land used by an industrial undertaking situated in an urban area, where the undertaking is shifted to a Special Economic Zone. Relief depends on investment in new assets within the prescribed period, with partial exemption where the new asset cost is lower than the capital gain and full exemption where it equals or exceeds the gain. Unutilised capital gain must be deposited under the notified deposit scheme and becomes taxable if not applied within three years. Manuals Income Tax Sat, 11 Feb 2023 12:00:00 +0530 https://www.taxtmi.com/manuals?id=1959