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Exemption under Capital Gains for compulsary acquisition

This query is : Resolved 

19 August 2008 one of my client Received the Consideration on compulsary acquisition of their assets (Cinema Theatre ( on the name of the husband and wife -partnership firm) and marriage function hall (on the name of husband) ) and the govt. deducted TDS 10%

Which benfits are available under income tax Act ?

Shall they start new venture with others for the new industrial undertaking ?

19 August 2008 For the firm, See provisions under 54 EC, 54G and 54GA. For individual, see in addition, section 54F



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