Alternately, the new residential residence property should be made within just 3 several years of your sale of the home/asset
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If The brand new home is offered within just 3 yrs within the day of purchase or construction, then the exemption claimed earlier under segment 54 shall be indirectly taxable during the 12 months of sale of the new residence house.
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Even further, if they want to market The brand new property owned by them, the individual will have to hold the house for no less than 3 several years According to section 54.
Under Part fifty four the IncomeTax Act, a person or HUF offering a household assets can avail tax exemptions from Capital Gains In case the cash gains are invested in obtain or building of household house.
The brand new residential home really should be in India. The vendor simply cannot acquire or purchase a residential dwelling overseas and declare the exemption.
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