Section 87(1)(a) in The Income Tax Act, 2025

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Union of India - Subsection

Section 87(1)(a) in The Income Tax Act, 2025

(a)capital gains arising from the transfer of capital asset, being machinery or plant or building or land or any rights in building or land used for the business of an industrial undertaking situated in an urban area, effected in the case of shifting of an industrial undertaking situated in an urban area (original asset) to any area [other than an urban area (new area)]; and

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Union of India - Subsection

Section 87(1)(a) in The Income Tax Act, 2025