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Nonetheless, if the amount deposited in the Funds Gains Account Scheme is not really used inside the cut-off date pointed out, then it shall be dealt with as cash flow on the preceding calendar year through which 3 several years expire (within the day of transfer of the first asset).
Under Section fifty four the IncomeTax Act, somebody or HUF advertising a household home can avail tax exemptions from Money Gains When the funds gains are invested in order or development of household assets.
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Exactly what are the provisions regarding the transfer of house just after proclaiming gain under Segment fifty four?
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When the asset is offered from the PY, and the vendor intends to, but is yet to purchase the new home home since the deadline of 2 several years or three many years hasn't yet expired, then the assessee is needed to deposit the quantity of gains during the Cash gains account scheme (in almost any department of community sector, bank) before the due date for submitting money tax returns.
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