Amendment of section 54GB.

1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available

2. New: “In Favour Of” filter added in Case Laws.

Try both these filters in Case Laws →

Amendment of section 54GB.

X X X X Extracts X X X X

....ible start-up referred to in the proviso to clause (d) of sub-section (6), the provisions of this sub-section shall have effect as if for the words "five years", the words "three years" had been substituted.'; (ii) in sub-section (5), in the proviso, for the figures "2019", the figures "2021" shall be substituted; (iii) in sub-section (6), in clause (b), in sub-clause (iii), for the word "fifty"....

X X X X Extracts X X X X

....rchase of new asset, then, the amount so utilised shall not be charged to tax as the income of the previous year. It is further provided that the new assets shall not be sold or otherwise transferred within a period of five years from the date of their acquisition; the capital gains arising from transfer of residential property made after the 31st day of March, 2017 (in case of eligible start-up, ....

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Amendment of section 54GB.