Disallowance of exemption u/s 54 - The assessee shall not be entitled for deduction u/s 54 on the...

Disallowance of exemption u/s 54 - The assessee shall not be entitled for deduction u/s 54 on the amount, which has been deposited in capital gain account maintained with the bank beyond the due date of furnishing of return of income u/s 139(1) of the Act .....

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