Section 54D - Capital gain on compulsory acquisition of land and buildings forming part of an industrial undertaking

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..... - Exemption on capital gain on compulsory acquisition of land and buildings forming part of an industrial undertaking Assessee Any Person Nature of Asset Long-term capital asset / Short-term capital .....

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..... Capital Gain Deposit Scheme Available, to be deposit before due date of ROI u/s 139(1) . Quantum of Deduction Lower of: - a) Capital Gains, or b) Cost of New Asset/Deposit Amount in the scheme Transfe .....

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