https://www.taxtmi.com/manuals?id=3501 Exemption under Section 54GB is available only when the capital gain arises from transfer of a long term residential property (house or plot of land) designated as the original asset; eligibility depends on transfer within the statute's transfer period, with a later transfer cutoff permitted if proceeds are to be invested in an eligible start up. en-us Fri, 08 Dec 2023 14:57:00 +0530 Fri, 08 Dec 2023 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3501 Exemption under Section 54GB is available only when the capital gain arises from transfer of a long term residential property (house or plot of land) designated as the original asset; eligibility depends on transfer within the statute's transfer period, with a later transfer cutoff permitted if proceeds are to be invested in an eligible start up. Manuals Income Tax Fri, 08 Dec 2023 14:57:00 +0530 https://www.taxtmi.com/manuals?id=3501