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RFCTLARR ACT 2014 U/S 96 AND 46
what is rfctlarr act and u/s 96 and 46
Replies (4)
sec 10(37) gives exemption on compulsory acquisition of agricultural land subject to condition that property is in urban areas hold by individual or Huf & for last 2 years it is agricultural land from the date of acquisition and
it is acquired by central government or rbi
sec 46 of it act said that capital gains tax shall be levied but as per sec 10 37 gives exemption
sec 96 of rfctlarr said that compensation received shall exempt as per provisions of it act
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