87 — 87. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
IT Rules
Original Rule Text
87. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area — [Part 2/2] Summary This section pertains to regulations surrounding the utilization of deposited funds under sub-section (2) for new assets, penalties for non-utilization, and entitlements for withdr... — Rule 87 of IT2025