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Capital Gain Arising From The Transfer Of Land Used For Agricultural Purpose - Sec. 54B

Income Tax - Capital Gains - Specific Exemptions - 02 - Section 54B: CAPITAL GAIN ARISING FROM THE TRANSFER OF LAND USED FOR AGRICULTURAL PURPOSE NATURE Transfer of land used for agricultural purpose used by an individual or his parents or a HUF NATU .....

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in > amount invested = difference is taxable In other words capital gain will be exempt to the extent it is invested for acquiring the new agricultural land CONDITIONS Agricultural land shall not be in rural areas used by assessee or his parents f .....

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