ITAT: Deduction U/S 54EC of IT Act Applicable within 6 Months from Date of Transfer of Property - 18.07.2022

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that deduction under Section 54EC of Income-Tax (IT) Act, 1961 is applicable within six calendar months from the date of transfer of property and not within 180 days.

Tags : ITAT Transfer of Property Deduction

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