Advance forfeited

why advance forfeited by previous owner is ignored while computing capital gain tax?
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Quick Summary
When a buyer forfeits an advance payment because a deal falls through, this forfeited amount is treated as income for the seller. It is taxed under the 'income from other sources' category. Consequently, this forfeited advance is not considered when calculating capital gains tax.

Because it is already chargeable to tax under section 51 under income from other sources
Advance forfeited as and when deal fails and buyer let go off advance payment then in that case such advance is deemed as Income and taxed in the hands of seller as income under sources.

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