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What Are the Tax Implications for Capital Gains on the Transfer of Property Under a Conditional Sale Agreement?

The transfer of land or property is a significant event for any taxpayer, and understanding the capital gains tax implications is essential. In cases where land or property is subject to an option or conditional sale agreement, the calculation

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“How to Calculate Capital Gains from Compulsory Acquisition of Land and Buildings Under Section 45(5A)”

Section 45(5A) of the Income Tax Act, 1961 deals with the taxation of capital gains arising from the transfer of certain land and buildings, particularly in cases where the land or building is transferred under a compulsory acquisition scenario.

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