Section 88(1)(a) in The Income Tax Act, 2025

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Union of India - Subsection

Section 88(1)(a) in The Income Tax Act, 2025

(a)capital gains arising from the transfer of a 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 course of or in consequence of shifting of such industrial undertaking (original asset) to any Special Economic Zone in any urban or any other area; and

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Union of India - Subsection

Section 88(1)(a) in The Income Tax Act, 2025