Limiting the roll over benefit claimed under section 54 and section 54F
Limiting the roll over benefit claimed under section 54 and section 54F BUDGET 2023-24 MEMORANDUM EXPLAINING THE PROVISIONS IN THE FINANCE BILL, 2023 The existing provisions of section 54 and section 54F of the Income-tax, 1961 (the Act) allows deduction on the Capital gains arising from the transfer of long-term capital asset if an assessee,… Read More »