Capital Gains

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My question is regarding compulsory acquisition of capital asset
(Section 45(5) )

Eg. Court passed order for increasing compensation on 1.5.17 by
Rs. 10,00,000.
Legal expenses incured=
Rs. 1,00,000.

Rs.8,00,000 out of this amt. is received on 1.6.18

and balance is received on 1.10.19

In which years tax liability for CG will arise and how much?
Replies (4)
it is taxable in the year in which first competition is received i. e., PY 2018-19 (AY 2019-20)
capital gain
full value consideration (10,00,000)

less
expense wholly and exclusive incurred for the purpose of transfer (1,00,000)
less
cost of acquisition ( index cost of acquisition in case of long term capital asset )
less
( index) / cost of improvement
# for further information please reply
"it is taxable in the year in which first competition is received i. e., PY 2018-19 (AY 2019-20)"

^ This rule is for Original compensation.
Does the same rule apply to "enhanced compensation" as well??.. or is it taxable as and when the amt is received?
for enhanced compensation, it is taxable in the year in which the first installment for enhanced compensation is received
Okay Thank you.😊


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