Exemption u/s 54ec

bharat sharma (student) (40 Points)

06 December 2016  

 

Hello Friends

If a Assesse transfers his land (Single land) in different parts to different persons on different dates then how will section 54 EC shall apply ??

Q1 . From which date period of 6 months shall be counted ? whether it is from date of first transfer or whether it shall be counted from date of respective transfer?

Q2 Whether exemption u/s 54F is also available along with section 54EC ? 

If sec 54F is also available and assessee invest net consideration of all transfers in purchase of one residential house property then whether exemption is available for all transfers or only in respect of first transfer??               

Thanks