https://www.taxtmi.com/manuals?id=1960 Exemption from capital gains is available to an individual or Hindu undivided family on transfer of a residential house or plot of land where the net consideration is invested in equity shares of an eligible company within the prescribed time. The company must satisfy incorporation, business, shareholding, and SME or eligible start-up conditions, and must use the subscribed amount within one year to acquire a new asset. Unutilised consideration must be deposited under the notified scheme, and the exemption is proportionate or full depending on the amount invested. en-us Mon, 13 Feb 2023 14:36:00 +0530 Fri, 12 Jun 2026 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1960 Exemption from capital gains is available to an individual or Hindu undivided family on transfer of a residential house or plot of land where the net consideration is invested in equity shares of an eligible company within the prescribed time. The company must satisfy incorporation, business, shareholding, and SME or eligible start-up conditions, and must use the subscribed amount within one year to acquire a new asset. Unutilised consideration must be deposited under the notified scheme, and the exemption is proportionate or full depending on the amount invested. Manuals Income Tax Mon, 13 Feb 2023 14:36:00 +0530 https://www.taxtmi.com/manuals?id=1960