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Income Tax - Highlights / Catch Notes

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Exemption u/s 54F - LTCG - investment made in the house property ...

Case Laws     Income Tax

September 3, 2020

Exemption u/s 54F - LTCG - investment made in the house property in USA - the investment in a residential house was made in USA prior to 01.04.2015, whereas, the requirement of making an investment in a residential house, which was incorporated by way of amendment, came into force w.e.f. 01.04.2015 - Benefit of exemption allowed - HC

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