https://www.taxtmi.com/manuals?id=3454 Exemption under Section 54D applies to capital gains from compulsory acquisition of land or building forming part of an industrial undertaking, provided the asset was used by the assessee for the industrial undertaking's business for two years before the date of compulsory acquisition; both short-term and long-term capital assets qualify. en-us Fri, 08 Dec 2023 14:26:00 +0530 Fri, 08 Dec 2023 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3454 Exemption under Section 54D applies to capital gains from compulsory acquisition of land or building forming part of an industrial undertaking, provided the asset was used by the assessee for the industrial undertaking's business for two years before the date of compulsory acquisition; both short-term and long-term capital assets qualify. Manuals Income Tax Fri, 08 Dec 2023 14:26:00 +0530 https://www.taxtmi.com/manuals?id=3454