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— official CBDT correspondence
Section 87 — Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area: its source in the Income-tax Act, 1961
Section 87 (Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area) of the Income-tax Act, 2025 corresponds to Section 54G (Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 54G — Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area
read both texts · §54G (1961) vs §87 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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