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What is Section 54 of the Income Tax Act?
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....om capital gains tax if the amount of capital gains or sale consideration, as the case may be, is further invested in specified new assets. These exemptions are as under the following sections: a) S....
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....ain not to be charged on investment in units of a specified fund f) Section 54F- Capital Gain on transfer of a long term capital asset other than a house property g) Section 54G- Capital Gain aris....