Tax treatment when TDR received against compulsory land acquisition

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the assessee has received TDR against compulsory land acquisition. now he is selling them for 9.5 lakhs. what is the treatment under capital gain
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It will be taxable under head CG. Though the act/conditions under which the acquisition taken place is required to be checked.

Sir,

If the TDR is received under compulsory acquisition under Right to Fair compensation and Transparency ...2013 Act, Then can you please explain the taxability in case of sale of this TDR?


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