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[Cites 0, Cited by 0] [Section 10(37A)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(37A)(c) in The Income Tax Act, 1961

(c)the reconstituted plot or land, as the case may be, received by the assessee in lieu of land or building or both referred to in clause (a) in accordance with the scheme, if such plot or land, as the case may be, so received is transferred within two years from the end of the financial year in which the possession of such plot or land was handed over to him;