Capital gain examption

vinodmishra (accountant) (21 Points)

11 July 2023  

Dear sir,

 

i have long capital gain of Rs. 3 cr  i have entered to  MOU  for purchase of property but due to some reason  im not able to do the registration of the property . 

 

I would like to know in the whether iam  allowed to claim deduction under section 54  if i have made the payment to builder without execution the Agreement .

 

please help me in this matter

 

thanking you