Sale of plot by individual assessee

This query is : Resolved 

25 June 2019 Sir/madam,
if a individual assessee sold the plot in February 2019 (sale deed executed in February 2019) but assessee en-cashed the cheque in April 2019, then in which financial year assessee considers the sale proceeds of plot in ITR because assessee not yet invested that money for claiming exemption??

26 June 2019 It has to be in the year of sale.

26 June 2019 THANK YOU SIR...........................


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