Amendment of section 54GB - capital gains arising on account of ...
Capital gains tax exemption on selling a home if proceeds are invested in eligible start-up shares, subject to conditions.
March 1, 2016
Act Rules Bill
Amendment of section 54GB - capital gains arising on account of transfer of a residential property shall not be charged to tax if such capital gains is invested in subscription of shares of a company which qualifies to be an eligible start-up subject to other specified conditions
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