LTCG ON PROPERTY SOLD IN PARTS

Ravinder Nanda (4 Points)

28 June 2025  

I sold a piece of land and buyer got that piece of land registered in four registrations over two years period and paid accordingly in four instalments -now I want to invest that money in buying a residential property to avail LTGG benefit under Section 54-pls advise if my two years time period to purchase a new residential property starts from the date of last registration when the last payment was made and whole trasanction for sale of land completed?