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Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

LTCG - Exemption u/s 54 - booking of flat with private builders ...

Case Laws     Income Tax

February 15, 2021

LTCG - Exemption u/s 54 - booking of flat with private builders - The provisions of section 54 nowhere prescribe construction of the house should be completed. The prime requirement is investment in new residential house within the prescribed period. - AT

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