Section 54B - Capital gain on transfer of land used for agricultural purpose

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..... of land used for agricultural purpose Assessee Individual/HUF Nature of Asset Long-term capital asset / Short-term capital asset Asset to Transfer Urban Agricultural land used by Individual himself o .....

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..... Gains, or b) Cost of New Asset/Deposit Amount in the scheme Transfer of new agricultural land before 3 years If such New Asset transferred within 3 Years from the date of purchase or construction, th .....

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