TMI BlogAmendment of section 54GB.X X X X Extracts X X X X X X X X Extracts X X X X ..... ansfer of residential property not to be charged in certain cases. The provisions of the said section, inter alia, provide for roll over benefit in respect of capital gain arising from the transfer of a long-term capital asset, being a residential property owned by the eligible assessee. In order to get benefit of this provision, the assessee is required to utilise the net consideration for sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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