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Capital gain tax applicable on land only or both

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(Querist)
22 April 2024 Sir,
It assessess one immovable property at present time before sales of immovable property construction demolished and sales land only.
Question:
Assessess capital gain tax applicable on land only or land and construction both .
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
23 April 2024 Capital gains tax applicable on land only as land only sold
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