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Capital gain

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Querist : Anonymous

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Querist : Anonymous (Querist)
10 January 2013 Does any agriculture land converted into non agriculture land & then from its sale consideration one purchase agriculture land ,then can he claim deduction u/s 54B?
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Amol S Joglekar

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Amol S Joglekar (Expert)
10 January 2013 The status of land as on the date of transfer is important. If on the date of transfer, the land was non-agricultural, then 54B is not available for the said transfer.
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