Section-54 : A Residential House Property
Section-54B :
Agricultural land if it was used by the individual or his parents for agricultural purposes for at least 2 years immediately prior to transfer
Section-54D :
Land or building forming part of an industrial undertaking which is compulsorily acquired by the Government and which is used for 2 years for industrial purposes prior to its acquisition
Section-54EC : Any long-term capital asset
Section-54F :
Any long- term capital asset (other than a residential house property) provided on the date of transfer the taxpayer does not own more than one residential house property’ (except the new house as stated in 4 infra).
Section-54G :
Land, building plant or machinery in order to shift an industrial undertaking from urban area to rural area.
Section-54GA :
Land, building, plant or machinery in order to shift an Industrial undertaking from urban area to any special economic zone |
