Taxability of Real Estate transactions
Taxability of Real Estate transactions
Taxability of Real Estate transactions
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Agricultural Land<br />
• Capital asset (Section 2 (14))<br />
– Municipality having population <strong>of</strong> 10k or<br />
more<br />
– Within the notified area (not being more<br />
than 8 KM from local limits)<br />
• Notification No. SO 10(E) dt 6/1/1994<br />
as amended by Notification No. SO<br />
1302 dt 28/12/1999
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