172@29@16@55!~!172@29@0@53!~!|glossary|taxes|rollover-relief_3076.html!~!www|moneycontrol|com!~!|mccode|glossary|glossary_question.php!~!is_mobile=false
Moneycontrol
YOU ARE HERE > Moneycontrol > Taxes > Glossary

Taxes

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Specials

Relief by means of which liability to capital gains tax is deferred. The essential feature of roll-over relief is that a gain which would otherwise have arisen on the occurrence of a taxable event for capital gains tax purposes is deferred, or rolled over, until there is a subsequent disposal of the asset concerned.

Sections