Income-tax Act, 1961
54C. [Omitted.]. 54D. Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases. 54E. Capital gain on transfer of capital assets not to be charged in certain cases. SECTIONS 54EA. Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities. 54EB. Capital gain on transfer of long-term capital assets not to be charged in certain cases. 54EC. Capital gain not to be charged on investment in certain bonds. 54ED. Capital gain on transfer of certain listed securities or unit not to be charged in certain cases. 54EE. Capital gain not to be charged on investment in units of a specified fund. 54F. Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house. 54G. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area. 54GA. Exemption capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone. 54GB. Capital gain on transfer of residential property not to be charged in certain cases. 54H. Extension of time for acquiring new asset or depositing or investing amount of capital gain. 55. Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”. 55A. Reference to Valuation Officer. F.—Income from other sources 56. Income from other sources.