Is there any benefit available in respect of re-investment of capital gain in any other capital asset?

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..... e-investment is available: Section under which benefit is available Eligible Assessee Gain eligible for claiming exemption Asset in which the capital gain is to be re-invested to claim exemption Section 54 Individual/HUF Long-term capital gain arising on transfer of residential house property. Gain to be re-invested in purchase or construction of one residential house property in India. .....

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..... ban area). section 54EC Any person Long term capital gain arising on transfer of land or building or both . Gain to be re-invested in purchase of bonds specified under section 54EC. Section 54EE Any person Long-term capital gain arising on transfer of any capital asset. Gain to be re-invested in long-term specified assets to be notified by the Central Government to finance start-ups. sect .....

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..... to its acquisition. Gain to be re-invested to acquire land or building for industrial purposes. section 54G Any person Long term or Short term capital gain arising on transfer of land, building, plant or machinery in order to shift an industrial undertaking from urban area to rural area. Gain to be re-invested to acquire land, building, plant or machinery in order to shift an industrial unde .....

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..... "eligible company". W.e.f. April 1, 2017, eligible start-up is also included in definition of "eligible company" . In order to claim the exemption on account of re-investment in various situations as discussed above, other conditions specified in the respective sections should also be satisfied and the re-investment should be made within the period specified in the respective .....

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