TMI BlogAre any capital gains exempt under section 10?X X X X Extracts X X X X X X X X Extracts X X X X ..... US 64) referred to in Schedule I to the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002) and where the transfer of such asset takes place on or after 1-4-2002. Section 10(37) : An individual or Hindu Undivided Family (HUF) can claim exemption in respect of capital gain arising from the transfer of agricultural land situated in an urban area by way of compulsory a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made under the provisions of the Andhra Pradesh Capital Region Development Authority Act, 2014 (Andhra Pradesh Act 11 of 2014) and the rules, regulations and Schemes made under the said Act. This exemption is available if an individual or HUF was owner of such land or building as on 02-06-2014. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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