10 (37) exemption

Section 10 (37)
Condition of urban agricultural land to be used for agricultural purpose during 2 years immediately preceeding date of transfer
Example date of transfer 01/04/2016
Are two years to be counted from 01/04/14 to 31/03/2016
Or any two previous years
Kindly guide
Replies (2)
preceding date of transfer...
correct

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