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[Cites 0, Cited by 0] [Section 19(3)] [Section 19] [Entire Act]

Union of India - Subsection

Section 19(3)(a) in Finance Act, 2012

(a)the amount of capital gain arising from the transfer of the residential property not charged under section 45 on the basis of the cost of the new asset as provided in sub-section (1), exceeds -