Section 2(47)(v) & Capital Gains: Determining the Year of Transfer in Property Transactions

Vivek Jalan , Last updated: 27 April 2026 Share Follow on Google News

There is a question while computation of Capital Gain or Capital loss on transfer of immovable property that incase payments were made in parts over a period, in which FY will the capital gain or loss be assessable. Further, it is important for the purpose of indexation also for the buyer. For eg. A

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About the Author

Vivek Jalan

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Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more

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