https://www.taxtmi.com/manuals?id=3493 Section 54GA exempts capital gains arising from transfer of assets when an industrial undertaking is shifted from an urban area to a Special Economic Zone, provided the capital gains are invested in new machinery, plant or building in that SEZ. The exemption is conditional on reinvestment into those specified eligible assets within the SEZ where the undertaking is relocated. en-us Fri, 08 Dec 2023 14:53:00 +0530 Fri, 08 Dec 2023 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3493 Section 54GA exempts capital gains arising from transfer of assets when an industrial undertaking is shifted from an urban area to a Special Economic Zone, provided the capital gains are invested in new machinery, plant or building in that SEZ. The exemption is conditional on reinvestment into those specified eligible assets within the SEZ where the undertaking is relocated. Manuals Income Tax Fri, 08 Dec 2023 14:53:00 +0530 https://www.taxtmi.com/manuals?id=3493