https://www.taxtmi.com/manuals?id=3495 Exemption under Section 54GA is available to all assesses, including individuals, HUFs, firms and companies, where the capital asset is an industrial undertaking located in an urban area that is shifted to a Special Economic Zone; the operative condition is the relocation of the industrial undertaking to the SEZ. en-us Fri, 08 Dec 2023 14:54:00 +0530 Fri, 08 Dec 2023 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3495 Exemption under Section 54GA is available to all assesses, including individuals, HUFs, firms and companies, where the capital asset is an industrial undertaking located in an urban area that is shifted to a Special Economic Zone; the operative condition is the relocation of the industrial undertaking to the SEZ. Manuals Income Tax Fri, 08 Dec 2023 14:54:00 +0530 https://www.taxtmi.com/manuals?id=3495