Income tax query for capital gains tax

This query is : Resolved 

25 March 2021 Sir,
It Assess money gift to wife Rs:50 lacs through on bank mode .wife gift money used for property purchase .if wife purchases property after 1 year sale .
Question:
1.capital gains tax clubbing for wife or husband incomes.
2. sales of old property after purchases of new another property name is wife or husband it benefits.

24 September 2021 1. CG to be assessed under husband's PAN
2. It will be completely of wife's ownership.


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