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Disclaimer:
The contents of this utility are for information purposes only. This aims to enable public to have a quick and an easy access to information and do not purport to be legal documents.
Viewers are advised to verify the content from Government Acts/Rules/Notifications etc.
Section 54G(1), explanation, of the Income-tax Act, 1961 – Urban area – Meaning of – ‘Any such area within limits of a Municipal Corporation or Municipality, as the case may be’ notified for the purposes of explanation to section 54G(1)
Section 54G of the Income-tax Act, 1961 – Capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area – Exemption of
