Assessees can claim Section 54F exemption for capital gains from joint development agreements, even with multiple flats pre-2015.

Exemption u/s 54F - Capital gain - joint development agreement - assessee are eligible for exemption even though multiple flats were allotted to them in lieu of cost of 60% of the land allotted to the builder, prior to the amendment w.e.f. 1.4.2015 - AT .....

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