Section 54EC(1)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 4] [Section 54EC(1)] [Section 54EC] [Entire Act]

Union of India - Subsection

Section 54EC(1)(a) in The Income Tax Act, 1961

(a)if the cost of the long-term specified asset is not less than the capital gain arising from the transfer of the original asset, the whole of such capital gain shall not be charged under section 45;

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Union of India - Subsection

Section 54EC(1)(a) in The Income Tax Act, 1961