SECTION 54EC (CAN THIS EXEMPTION BE CLAIMED MORE THAN ONCE IN A LIFETIME?)

sunil c (CA Practice ) (236 Points)

03 March 2022  

If Exemption u/s 54EC has been claimed previously in any Financial Year against the Capital Gains of a property, then can the Exemption u/s 54EC be claimed once again against the Capital Gains of some other property sold in some other Financial Year?