Exemption u/s 10(37)

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10(37) exemption available only if the certian condition specified in the section are fulfilled and 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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TRANSFER IN URBAN LAND IS TAXABLE WHETHER COMPENSATION RECEIVED FROM THE ASSESSEE OR HIS LEGAL HEIR 

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