For the claim of exemption u/s 54B, it is not necessary that the ...
Income Tax
October 31, 2014
For the claim of exemption u/s 54B, it is not necessary that the land should have been used for agricultural purposes for full two years immediately preceding the date of transfer and that it is sufficient if it was so used in the whole of the preceding year and for some days in the year earlier to preceding year - AT
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