CBDT includes Sec 54GB for the purpose of ‘Capital Gains Account Scheme, 1988’ – Notification No. 44/2012 issued by CBDT

CBDT includes Sec 54GB for the purpose of ‘Capital Gains Account Scheme, 1988’

The existing scheme amended to cover Sec 54GB; Sec 54GB introduced vide Finance Act 2012 to provide exemption from Long Term Capital Gains in case of investment in new Small & Medium Enterprise start-ups . Please click on the following link to view the Notification No. 44/2012 issued by CBDT

Income Tax Notification No 44-2012

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