Deduction u/s 54B - part of land was not cultivable- Sec.54B does not specify that the entire land...

Deduction u/s 54B - part of land was not cultivable- Sec.54B does not specify that the entire land should be used for cultivation, if any part of the land is under cultivation for two years immediately two preceding years prior to the date of transfer, it would be sufficient to claim benefit u/s 54B. .....

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