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# forcedacquisition

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Income tax

Section 54D: Capital Gains Exemption for Compulsory Acquisition of Industrial Property

Section 54D of the Income Tax Act gives firms significant tax breaks on capital gains resulting from the compulsory acquisition of industrial property or structures. This blog discusses the qualifying criteria, investment conditions, and processes for reinvesting compensation to benefit from the exemption. Learn how to use this helpful clause to minimize taxes while also ensuring business continuity.