The capital gain will arise in the year of receipt of consideration after the sale deed is registered, i.e., in FY 2022-23.
Mere execution of the sale deed will not accrue capital gain to the transferor until the consideration is also received against the sale.
Vardhaman Group of India
Pimpri Chinchwad
CA Inter
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SMJ global advisors pvt ltd
New Delhi
B.Com
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CAclubindia
