{"id":22220,"date":"2022-04-08T18:40:02","date_gmt":"2022-04-08T13:10:02","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=22220"},"modified":"2022-04-08T19:01:55","modified_gmt":"2022-04-08T13:31:55","slug":"tax-benefit-on-investment-in-startups-u-s-54gb","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/tax-benefit-on-investment-in-startups-u-s-54gb\/","title":{"rendered":"TAX BENEFIT ON INVESTMENT IN STARTUPS U\/S 54GB\u00a0"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ac757ef5d5ac\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ac757ef5d5ac\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/tax-benefit-on-investment-in-startups-u-s-54gb\/#INCOME_TAX_BENEFIT_ON_INVESTMENT_IN_STARTUPS_US_54GB\" >INCOME TAX BENEFIT ON INVESTMENT IN STARTUPS U\/S 54GB\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/tax-benefit-on-investment-in-startups-u-s-54gb\/#CONDITIONS_APPLICABLE_FOR_CLAIMING_EXEMPTION_UNDER_SECTION_54GB\" >CONDITIONS APPLICABLE FOR CLAIMING EXEMPTION UNDER SECTION 54GB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/tax-benefit-on-investment-in-startups-u-s-54gb\/#EXEMPTION_AMOUNT_UNDER_SECTION_54GB_OF_THE_INCOME_TAX_ACT\" >EXEMPTION AMOUNT UNDER SECTION 54GB OF THE INCOME TAX ACT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/tax-benefit-on-investment-in-startups-u-s-54gb\/#WHAT_ARE_THE_TAX_BENEFIT_ON_INVESTMENT_IN_STARTUPS_US_54GB\" >WHAT ARE THE TAX BENEFIT ON INVESTMENT IN STARTUPS U\/S 54GB\u00a0?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"h2\"><span class=\"ez-toc-section\" id=\"INCOME_TAX_BENEFIT_ON_INVESTMENT_IN_STARTUPS_US_54GB\"><\/span><span style=\"color: #000080;\">INCOME TAX BENEFIT ON INVESTMENT IN STARTUPS U\/S 54GB\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22225\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-SECTION-54GB..jpg\" alt=\"TAX BENEFIT ON INVESTMENT IN STARTUPS SECTION 54GB\" width=\"834\" height=\"418\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-SECTION-54GB..jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-SECTION-54GB.-300x150.jpg 300w\" sizes=\"auto, (max-width: 834px) 100vw, 834px\" \/><\/p>\n<p>Section 54GB of the Income Tax Act exemptions on capital gains from the sale of residential property if the proceeds are invested in startup firm equity shares. This exemption was created to provide assistance to an individual or HUF that want to establish or start a business by selling a residential property.<\/p>\n<ul>\n<li>Said Income tax provisions under this section 54GB will not applicable to any transfer of residential property made after the <span class=\"has-inline-color has-vivid-red-color\">31st March, 22<\/span>\u00a0as amended by <em>Central Board of Direct Taxes<\/em><\/li>\n<\/ul>\n<p>Note \u2013 If the amount is not used within one year of subscription, it will be charged as assesse (Individual\/HUF) income in the preceding year in which the one-year period expires, and the firm will be allowed to remove the amount from the deposit plan.<\/p>\n<ul>\n<li>Within five years after the date of acquisition, the individual\/HUF or the company, as the case may be, should not sell or otherwise transfer the company&#8217;s equity shares or any new asset acquired by the firm. If exempt capital gain is transferred within 5 years, it will be taxable in the PY of the transfer of equity shares or new assets in the hands of the assesse.<\/li>\n<\/ul>\n<p>Note: A 3 restriction applies to computers and computer software acquired by qualifying start-ups.<\/p>\n<ul>\n<li>The terms of this section will not apply to any residential property transfers made after March 31, 2022, as amended by the CBDT.<\/li>\n<\/ul>\n<h3 class=\"wp-block-preformatted has-normal-font-size\"><span class=\"ez-toc-section\" id=\"CONDITIONS_APPLICABLE_FOR_CLAIMING_EXEMPTION_UNDER_SECTION_54GB\"><\/span><strong><span style=\"color: #000080;\"> CONDITIONS APPLICABLE FOR CLAIMING EXEMPTION UNDER SECTION 54GB<\/span><br \/>\n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>It only applies to capital gains in the hands of individuals or Hindu undivided families (HUF)<\/li>\n<li>It must be a long-term capital gain on the sale of a primary residence (a house or a plot of land)<\/li>\n<li>The net consideration should be used for subscriptions in equity shares of an eligible firm before the due date for filing a return of income under section 139(1).<\/li>\n<li>Within one year of the date of subscription in the equity shares, the amount of subscription must be used by the qualified company to purchase a new asset.<\/li>\n<\/ul>\n<h3 class=\"wp-block-preformatted has-normal-font-size\"><span class=\"ez-toc-section\" id=\"EXEMPTION_AMOUNT_UNDER_SECTION_54GB_OF_THE_INCOME_TAX_ACT\"><\/span><strong><span style=\"color: #000080;\">EXEMPTION AMOUNT UNDER SECTION 54GB OF THE INCOME TAX ACT<\/span> <\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<figure class=\"wp-block-table\">\n<table style=\"height: 97px;\" width=\"777\">\n<tbody>\n<tr>\n<td><strong><span class=\"has-inline-color has-black-color\">Conditions of Claiming Exemption\u00a0\u00a0<\/span><\/strong><\/td>\n<td><strong>EXEMPTION AMOUNT<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span class=\"has-inline-color has-black-color\">If Net consideration &gt; Cost of New Asset<\/span><\/td>\n<td><span class=\"has-inline-color has-black-color\">Cost of new asset * Capital Gain\/Net Consideration<\/span><\/td>\n<\/tr>\n<tr>\n<td><span class=\"has-inline-color has-black-color\">If Net consideration &lt;= Cost of New Asset<\/span><\/td>\n<td><span class=\"has-inline-color has-black-color\">Capital Gain<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22221\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-1.jpg\" alt=\"TAX BENEFIT ON INVESTMENT IN STARTUPS U\/S 54GB\u00a0\" width=\"1241\" height=\"1436\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-1.jpg 1241w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-1-259x300.jpg 259w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-1-885x1024.jpg 885w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-1-768x889.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-1-800x926.jpg 800w\" sizes=\"auto, (max-width: 1241px) 100vw, 1241px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22222\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-2.jpg\" alt=\"TAX BENEFIT ON INVESTMENT IN STARTUPS U\/S 54GB\u00a0\" width=\"1241\" height=\"1316\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-2.jpg 1241w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-2-283x300.jpg 283w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-2-966x1024.jpg 966w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-2-768x814.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/04\/INCOME-TAX-BENEFIT-ON-INVESTMENT-IN-STARTUPS-Section-54GB-2-800x848.jpg 800w\" sizes=\"auto, (max-width: 1241px) 100vw, 1241px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"WHAT_ARE_THE_TAX_BENEFIT_ON_INVESTMENT_IN_STARTUPS_US_54GB\"><\/span><a href=\"https:\/\/carajput.com\/publications\/what-are-the-tax-benefit-on-investment-in-startups-u-s-54gb.pdf\"><strong>WHAT ARE THE TAX BENEFIT ON INVESTMENT IN STARTUPS U\/S 54GB\u00a0?<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>INCOME TAX BENEFIT ON INVESTMENT IN STARTUPS U\/S 54GB\u00a0 Section 54GB of the Income Tax Act exemptions on capital gains from the sale of residential property if the proceeds are invested in startup firm equity shares. This exemption was created to provide assistance to an individual or HUF that want to establish or start a &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,9635],"tags":[9992],"class_list":["post-22220","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-startup","tag-start-up-india-scheme"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Income Tax Benefit on Investment in Startups, section 54GB, start a business, Section 54GB of the Income Tax Act, equity of startup, capital gains exemptions\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"start up india scheme,income tax,startup\" 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