https://www.taxtmi.com/manuals?id=3453 Eligibility for the section 54D capital gains exemption extends to all categories of assessees, including individuals, Hindu Undivided Families, firms and companies, permitting any entity that qualifies as an assessee to claim the exemption subject to the other substantive conditions of the provision. en-us Fri, 08 Dec 2023 14:26:00 +0530 Fri, 08 Dec 2023 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3453 Eligibility for the section 54D capital gains exemption extends to all categories of assessees, including individuals, Hindu Undivided Families, firms and companies, permitting any entity that qualifies as an assessee to claim the exemption subject to the other substantive conditions of the provision. Manuals Income Tax Fri, 08 Dec 2023 14:26:00 +0530 https://www.taxtmi.com/manuals?id=3453