Exemption u/s 54 - capital gains invested outside India for ...
Exemption u/s 54 allows capital gains invested in foreign residential properties before 2015-16 to qualify.
March 4, 2019
Case Laws Income Tax AT
Exemption u/s 54 - capital gains invested outside India for purchase of residential house - Benefit to investment of LTCG in residential house outside India is available before A.Y. 2015-16 as amendment in Section 54 has prospective effect.
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