In Capital Gains, there are basically Two types of Exemptions

1. Section 10 Exemption

Capital gain is not computed in these cases.


2.Exemption under section 54/54B/54D etc. 

Capital gains is actually computed and later deduction are given for exemptions

(These are actually deduction but they are called exemption in income tax act)


Lets study Section 10 Exemptions first


  1. Income from Capital Gains
  2. Exemptions
Income from Capital Gains

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.