Infoniatic

Section 54F of the Income Tax Act 1961 prescribes exemptions from capital gains on transfer of any long term capital as…

Section 10(37) of the Act prescribes exemption from income by way of compulsory acquisition of agriculture land situate…

Section 54GA of the Income Tax Act 1961 prescribes provisions relating to exemption on transfer of Land/Building/Plant …

Section 54G of the Income Tax Act 1961, prescribes exemption on transfer of Land/Building/Plant & Machinery of an i…

Section 54EC of the Income Tax Act 1961 contains exemption on transfer of immovable property. This exemption is availab…

Section 54H of the Act provides for extension of time for acquiring a new asset or depositing or investing the amount o…

Section 54D of the Income Tax Act 1961 prescribes exemption in case of transfer of land or building used for industrial…

The following are included in the definition of capital asset: Property of any kind (movable/immovable/tangible/intangi…

Section 54B of the Income Tax Act 1961, contains exemptions relating to transfer of urban agriculture land. This exempt…

Section 54 of the Income Tax Act, 1961 contains exemptions from capital gains in the case of residential house property…

Section 43CA of the Income Tax Act, 1961 provides for taxation in case of transfer of immovable property other than cap…

Rule 6ABBA of the Income Tax Rules, 1962 prescribes other electronic modes as referred to in various sections of the In…

Section 50C of the Income Tax Act, 1961 prescribes provisions regarding capital gains taxation in case of immovable pro…

Section 51 of the Income Tax Act, 1961 provides for taxation of forfeiture of advance money received by the assessee in…

Section 45(5A) of the Income Tax Act, 1961 talks about taxability in case of specified agreements or joint development …

It is the time when the world is looking forward for India’s contribution to rejuvenate economic downturn and social di…

Section 45(5) of the Income Tax Act, 1961 talks about compulsory acquisition of assets by the government. As per the d…