Section 54GB(1)(i) in The Income Tax Act, 1961

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Union of India - Subsection

Section 54GB(1)(i) in The Income Tax Act, 1961

(i)the capital gain arises from the transfer of a long-term capital asset, being a residential property (a house or a plot of land), owned by the eligible assessee (herein referred to as the assessee); and

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Union of India - Subsection

Section 54GB(1)(i) in The Income Tax Act, 1961