The capital gain will arise in the year of receipt of consideration after the sale deed is registered, i.e., in FY 2022-23.
Mere execution of the sale deed will not accrue capital gain to the transferor until the consideration is also received against the sale.
Shyam Joshi & Associates
Pune
B.Com
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T R SOOD & CO
New Delhi
CA Inter
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Aggarwal Sarawagi and Co
New Delhi
CA
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CAclubindia
