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Income Tax - Frequently Asked Questions (FAQs)

FAQs on Exemption available from Capital gains

What is the maximum amount of exemption allowed under section 54D?

Contents

Ans. Exemption under section 54D will be lower of the following:

Amount of capital gains arising on transfer of land or building; or
Investment in new land or building [including the amount deposited in Capital Gains Account Scheme]

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