Section 54EE - Capital gain not to be charged on investment in units of a specified fund

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....and Time Limit for Investment * The assessee has, at any time within a period of six months after the date of such transfer, invested the whole or any part of capital gains in the long-term specified asset, Computation of Capital Gain * The capital gain shall be dealt with in accordance with the following provisions of this section, namely:- * (a) if the cost of the long-term specified as....

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....from capital gains arising from the transfer of one or more original assets, during the financial year in which the original asset or assets are transferred and in the subsequent financial year does not exceed ₹ 50 lakh rupees. Transfer of log term Specified assets within 3 year [ Section 54EE(2) ] * Where the long-term specified asset is transferred by the assessee at any time within a ....