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Changes to capital gain exemption section 54

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(Querist)
02 June 2015 Understand there were some changes to section 54 like 'a house' to 'one house in india'
My question is: is this applicable even if property was sold prior to this change or only for gains that occured after this change?
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CA MANOJ GUPTA

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CA MANOJ GUPTA (Expert)
02 June 2015 It is applicable only incase property is sold after amendment

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