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Scetion 10(37)

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Querist : Anonymous

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Querist : Anonymous (Querist)
10 September 2018
10(37) exemption available only if the certian conditions specified in the section are fulfilled out of them one of the condition is that: consideration / compensation for transfer of urban agriculture land is received by assessee.

What if it is received by a person other than assessee I,e legal heir then captial gain exemption is available or not
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
10 September 2018 Yes exemption is available to legal heir.
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