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The exemption under section 82 of the Income-tax Act, 2025, for capital gains on the transfer of a…

Section 82(1) begins "Where an individual or Hindu undivided family" and applies its residential-house reinvestment conditions. Companies and firms are not included among…

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The exemption under section 82 of the Income-tax Act, 2025, for capital gains on the transfer of a residential house that are invested in a new residential house, is available to

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Correct answer D

Section 82(1) begins "Where an individual or Hindu undivided family" and applies its residential-house reinvestment conditions. Companies and firms are not included among those eligible assessees.

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