88 — 88. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone
IT Rules
Original Rule Text
88. Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone — This chunk pertains to the section on capital gains exemption in cases where an industrial undertaking shifts from an urban area to a Special Economic Zone (SEZ). It specifies conditions for claiming... — Rule 88 of IT2025