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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Exemption u/s.54F - construction of new residential house on ...

Income Tax

April 3, 2019

Exemption u/s.54F - construction of new residential house on land purchase of two parts one before sale of assets - If a plot is purchased in contemplation of ensuing construction within a reasonable time even before the transfer of the original asset, there can be no fetters on the allowability of exemption u/s 54F, if other conditions are fulfilled

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