NISM 10B Investment Adviser Level 2 Notes
Page 67 Of 180
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Section 54D: Exemption for reinvesting industrial land sale gains in new land.
Section 54G: Exemption for shifting industrial undertaking with reinvestment.
Section 54GA: Exemption for shifting to SEZ with reinvestment.
Section 54H: Extends reinvestment time for compulsory acquisition cases.
Cost Inflation Index: Notified annually to adjust for inflation.
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