Income from other sources - forfeiture of earnest money received during the negotiation of a capital...

Income from other sources - forfeiture of earnest money received during the negotiation of a capital assets is not taxable as income from other sources prior to 01.04.2015 as Insertion of new subsection (IX) in Section 56(2) w.e.f. 01.04.2015 is prospective nature. .....

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