Capital Gain Exemption u/s 54EC

Neethi V. Kannanth , Last updated: 06 April 2021  
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Section 54EC of the Income Tax Act,1961, provides for exemption from Capital Gains arising on transfer of a long term capital asset, being a land or building or both. Applicability Section 54EC is applicable to all assessees. Eligibility Criteria In order to avail exemption under sec

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