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WebFeb 2, 2024 · The new residential house should be in India. The seller cannot buy or purchase a residential house abroad and claim the exemption. From 1st April 2024 the capital gains tax exemption under Section 54 to 54F will be restricted to Rs.10 crore. Earlier, there was no threshold. The above conditions are cumulative. WebOct 19, 2024 · Knowing receipt and dishonest assistance claims. Claims for knowing receipt (sometimes also known as ‘unconscionable receipt’) and for dishonest assistance are … island princess vessel