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Capital gain

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(Querist)
30 September 2019 Sir
Is capital gain tax applicable proportonately if I hv received part amount of sale from the buyer as per sale agreement and I hv still not handed over the property. I am yet to receive the full amount.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
01 October 2019 No, it's not applicable proportionately Transfer of property has to happen.

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