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Capital Gains

This query is : Resolved 

10 November 2020 Property was sold on 21st march 2020 resulting into a capital gain of 2365000 approx...assessee want to claim exemption u/s 54EC.
Q1Has the 6 month time period lapsed to invest in bonds or has it been extended due to covid 19

Q2: dose a shop (although not used) qualify under LTCG

thanks in advance

10 November 2020 1) Extended due date expired on 30th September ,2020.

2) Yes. Inference section 2(14)(a) r.w.s 2(29A)



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