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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 54B?

Contents

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

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

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