My client is Agricultural Produce Market Committee, having capital gain income in Ass Year 2019-2020, on sale of building property. Now as per section 10(26)(AAB), any income derived by APMC is exempt income. Now my question is In ITR form where to show date wise details of sales and purchases figures and details of buyer, that figures should match with form no. 26AS of sale value of building and TDS amount, and income should be treated as exempt income in Computation of Income.
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