{"id":5883,"date":"2023-11-28T13:08:09","date_gmt":"2023-11-28T07:38:09","guid":{"rendered":"https:\/\/simplemyfiling.com\/?p=5883"},"modified":"2023-11-28T13:14:27","modified_gmt":"2023-11-28T07:44:27","slug":"special-care-in-capital-gain-tax-on-sale-of-agricultural-land","status":"publish","type":"post","link":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/","title":{"rendered":"SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5883\" class=\"elementor elementor-5883\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a080083 e-flex e-con-boxed e-con e-parent\" data-id=\"a080083\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e301a2e eael-dual-header-content-align-center elementor-widget elementor-widget-eael-dual-color-header\" data-id=\"e301a2e\" data-element_type=\"widget\" data-widget_type=\"eael-dual-color-header.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t        <div class=\"eael-dual-header\">\n\t\t\t\t<h2 class=\"title\"><span  class=\"lead solid-color\">SPECIAL CARE IN CAPITAL GAIN TAX<\/span> <span> ON SALE OF AGRICULTURAL LAND<\/span><\/h2>\n\t\t\t\t<span class=\"subtext\"><\/span>\n\t\t\t\t<\/div>\n\t\n\t\t\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-375a9e09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"375a9e09\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-515d5dcd\" data-id=\"515d5dcd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6580e071 elementor-widget elementor-widget-text-editor\" data-id=\"6580e071\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 08-11-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><!-- wp:group {\"layout\":{\"type\":\"constrained\"}} --><\/p>\n<div>\n<figure style=\"text-align: left;\">\n<ul>\n<li>\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-sojdz-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-sojdz-1n7m0yu\">\n<div class=\"flex flex-col pb-9 text-sm\">\n<div class=\"w-full text-token-text-primary\" data-testid=\"conversation-turn-482\">\n<div class=\"px-4 py-2 justify-center text-base md:gap-6 md:py-6 m-auto\">\n<div class=\"flex flex-1 text-base mx-auto gap-3 md:px-5 lg:px-1 xl:px-5 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem] } group final-completion\">\n<div class=\"relative flex w-full flex-col lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"737c554f-f147-41ce-ac4c-b619ce5b2328\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<p><strong>Context:<\/strong> Recent judgments by Mumbai and Pune ITAT highlight crucial conditions for availing exemptions on Capital Gain Tax on the sale of Agricultural Land. It is imperative for professionals and taxpayers to be cautious and meticulous in adhering to these conditions.<\/p>\n<p><strong>Key Observations and Conditions:<\/strong><\/p>\n<ol>\n<li>\n<p><strong>Land Use Requirement:<\/strong><\/p>\n<ul>\n<li>The land must be actively used for agricultural purposes for at least two years preceding the sale.<\/li>\n<li>Mere classification as agricultural land is not sufficient. If the land is not utilized for agricultural activities, such as being left idle or used for non-agricultural purposes like events or gatherings, it may not qualify.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Proof of Agricultural Income:<\/strong><\/p>\n<ul>\n<li>Income proof solely from agricultural land, such as Mandi receipts, is not conclusive.<\/li>\n<li>Additionally, emphasis is placed on providing evidence of expenses incurred in generating agricultural income.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Expense Documentation:<\/strong><\/p>\n<ul>\n<li>Substantiating expenses related to agricultural activities is crucial.<\/li>\n<li>Example: If the land is located near the sea and sea water cannot be used for irrigation, it might be challenging to prove it as agricultural land. Hence, clear documentation of expenses is essential.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Consistency in Reporting:<\/strong><\/p>\n<ul>\n<li>Reporting agricultural income in Income Tax Returns (ITR) is necessary. However, merely showing agricultural income for the purpose of claiming capital gain tax exemption is not sufficient.<\/li>\n<li>Inconsistencies, such as claiming exemptions without reporting agricultural income in ITR, may pose challenges.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>Action Points:<\/strong><\/p>\n<ol>\n<li>\n<p><strong>Documentation of Crop Selling:<\/strong><\/p>\n<ul>\n<li>Maintain proper records of crop sales, ensuring documentation aligns with the size of the land.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Expense Records:<\/strong><\/p>\n<ul>\n<li>Keep detailed records of expenses related to crop production, including seeds, fertilizers, labor, water, electricity, rentals, cartage, agricultural equipment, godown costs, etc.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Accurate ITR Reporting:<\/strong><\/p>\n<ul>\n<li>Ensure accurate reporting of agricultural income in ITR at the appropriate place.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Mandi Shulk Receipt:<\/strong><\/p>\n<ul>\n<li>Obtain receipts from the Mandi (market) to substantiate the sale of agricultural produce.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Crop Insurance:<\/strong><\/p>\n<ul>\n<li>Consider securing crop insurance to add credibility to agricultural activities.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Institute Inspection:<\/strong><\/p>\n<ul>\n<li>Arrange for inspections by recognized agricultural institutes and obtain certificates validating the agricultural nature of the land.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>Conclusion:<\/strong> Given the rising value of agricultural lands, especially with infrastructure development, the risk of capital gain tax implications is significant. Adhering to these action points and maintaining meticulous records is crucial for both advisors and taxpayers to avoid potential legal and financial challenges.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/li>\n<\/ul>\n<\/figure>\n<\/div>\n<p><!-- \/wp:paragraph --><!-- wp:post-date \/--><!-- wp:post-author \/--><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND Context: Recent judgments by Mumbai and Pune ITAT highlight crucial conditions for availing exemptions on Capital Gain Tax on the sale of Agricultural Land. It is imperative for professionals and taxpayers to be cautious and meticulous in adhering to these conditions. Key Observations and [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5764,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_joinchat":[]},"categories":[416],"tags":[532,531,420],"blocksy_meta":"","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND | simplemyfiling<\/title>\n<meta name=\"description\" content=\"Understand capital gain tax on selling agricultural land. Get tips for smart tax planning and easy compliance.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND | simplemyfiling\" \/>\n<meta property=\"og:description\" content=\"Understand capital gain tax on selling agricultural land. Get tips for smart tax planning and easy compliance.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/\" \/>\n<meta property=\"og:site_name\" content=\"simplemyfiling\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/people\/Simplemyfiling\/61551704176212\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-28T07:38:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-28T07:44:27+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"427\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Himanshu sekhar\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Himanshu sekhar\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/\"},\"author\":{\"name\":\"Himanshu sekhar\",\"@id\":\"https:\/\/simplemyfiling.com\/#\/schema\/person\/792e9aa121658ea8ad23ee9329e51155\"},\"headline\":\"SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND\",\"datePublished\":\"2023-11-28T07:38:09+00:00\",\"dateModified\":\"2023-11-28T07:44:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/\"},\"wordCount\":392,\"publisher\":{\"@id\":\"https:\/\/simplemyfiling.com\/#organization\"},\"keywords\":[\"agricultural land\",\"capital gain tax\",\"income tax\"],\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/\",\"url\":\"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/\",\"name\":\"SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND | simplemyfiling\",\"isPartOf\":{\"@id\":\"https:\/\/simplemyfiling.com\/#website\"},\"datePublished\":\"2023-11-28T07:38:09+00:00\",\"dateModified\":\"2023-11-28T07:44:27+00:00\",\"description\":\"Understand capital gain tax on selling agricultural land. Get tips for smart tax planning and easy compliance.\",\"breadcrumb\":{\"@id\":\"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/simplemyfiling.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/simplemyfiling.com\/#website\",\"url\":\"https:\/\/simplemyfiling.com\/\",\"name\":\"simplemyfiling\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/simplemyfiling.com\/#organization\"},\"alternateName\":\"simple my filing\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/simplemyfiling.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/simplemyfiling.com\/#organization\",\"name\":\"simplemyfiling\",\"url\":\"https:\/\/simplemyfiling.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/simplemyfiling.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/06\/simplemyfiling-logo-croped.png\",\"contentUrl\":\"https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/06\/simplemyfiling-logo-croped.png\",\"width\":12280,\"height\":2102,\"caption\":\"simplemyfiling\"},\"image\":{\"@id\":\"https:\/\/simplemyfiling.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/people\/Simplemyfiling\/61551704176212\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/simplemyfiling.com\/#\/schema\/person\/792e9aa121658ea8ad23ee9329e51155\",\"name\":\"Himanshu sekhar\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/simplemyfiling.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/2da2dae162615c83b68351520c5b3d73?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/2da2dae162615c83b68351520c5b3d73?s=96&d=mm&r=g\",\"caption\":\"Himanshu sekhar\"},\"sameAs\":[\"http:\/\/simplemyfiling.com\"],\"url\":\"https:\/\/simplemyfiling.com\/index.php\/author\/simplemyfilinggmail-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND | simplemyfiling","description":"Understand capital gain tax on selling agricultural land. Get tips for smart tax planning and easy compliance.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/","og_locale":"en_GB","og_type":"article","og_title":"SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND | simplemyfiling","og_description":"Understand capital gain tax on selling agricultural land. Get tips for smart tax planning and easy compliance.","og_url":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/","og_site_name":"simplemyfiling","article_publisher":"https:\/\/www.facebook.com\/people\/Simplemyfiling\/61551704176212\/","article_published_time":"2023-11-28T07:38:09+00:00","article_modified_time":"2023-11-28T07:44:27+00:00","og_image":[{"width":640,"height":427,"url":"http:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg","type":"image\/jpeg"}],"author":"Himanshu sekhar","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Himanshu sekhar","Estimated reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/#article","isPartOf":{"@id":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/"},"author":{"name":"Himanshu sekhar","@id":"https:\/\/simplemyfiling.com\/#\/schema\/person\/792e9aa121658ea8ad23ee9329e51155"},"headline":"SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND","datePublished":"2023-11-28T07:38:09+00:00","dateModified":"2023-11-28T07:44:27+00:00","mainEntityOfPage":{"@id":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/"},"wordCount":392,"publisher":{"@id":"https:\/\/simplemyfiling.com\/#organization"},"keywords":["agricultural land","capital gain tax","income tax"],"articleSection":["Income Tax"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/","url":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/","name":"SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND | simplemyfiling","isPartOf":{"@id":"https:\/\/simplemyfiling.com\/#website"},"datePublished":"2023-11-28T07:38:09+00:00","dateModified":"2023-11-28T07:44:27+00:00","description":"Understand capital gain tax on selling agricultural land. Get tips for smart tax planning and easy compliance.","breadcrumb":{"@id":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/28\/special-care-in-capital-gain-tax-on-sale-of-agricultural-land\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/simplemyfiling.com\/"},{"@type":"ListItem","position":2,"name":"SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND"}]},{"@type":"WebSite","@id":"https:\/\/simplemyfiling.com\/#website","url":"https:\/\/simplemyfiling.com\/","name":"simplemyfiling","description":"","publisher":{"@id":"https:\/\/simplemyfiling.com\/#organization"},"alternateName":"simple my filing","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/simplemyfiling.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/simplemyfiling.com\/#organization","name":"simplemyfiling","url":"https:\/\/simplemyfiling.com\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/simplemyfiling.com\/#\/schema\/logo\/image\/","url":"https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/06\/simplemyfiling-logo-croped.png","contentUrl":"https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/06\/simplemyfiling-logo-croped.png","width":12280,"height":2102,"caption":"simplemyfiling"},"image":{"@id":"https:\/\/simplemyfiling.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/people\/Simplemyfiling\/61551704176212\/"]},{"@type":"Person","@id":"https:\/\/simplemyfiling.com\/#\/schema\/person\/792e9aa121658ea8ad23ee9329e51155","name":"Himanshu sekhar","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/simplemyfiling.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/2da2dae162615c83b68351520c5b3d73?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2da2dae162615c83b68351520c5b3d73?s=96&d=mm&r=g","caption":"Himanshu sekhar"},"sameAs":["http:\/\/simplemyfiling.com"],"url":"https:\/\/simplemyfiling.com\/index.php\/author\/simplemyfilinggmail-com\/"}]}},"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg","rttpg_featured_image_url":{"full":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"landscape":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"portraits":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"thumbnail":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640-150x150.jpg",150,150,true],"medium":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640-300x200.jpg",300,200,true],"large":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"1536x1536":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"2048x2048":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640.jpg",640,427,false],"woocommerce_thumbnail":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640-300x200.jpg",300,200,true],"woocommerce_single":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640-600x400.jpg",600,400,true],"woocommerce_gallery_thumbnail":["https:\/\/simplemyfiling.com\/wp-content\/uploads\/2023\/11\/coins-948603_640-100x100.jpg",100,100,true]},"rttpg_author":{"display_name":"Himanshu sekhar","author_link":"https:\/\/simplemyfiling.com\/index.php\/author\/simplemyfilinggmail-com\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/simplemyfiling.com\/index.php\/category\/tax\/income-tax\/\" rel=\"category tag\">Income Tax<\/a>","rttpg_excerpt":"SPECIAL CARE IN CAPITAL GAIN TAX ON SALE OF AGRICULTURAL LAND Context: Recent judgments by Mumbai and Pune ITAT highlight crucial conditions for availing exemptions on Capital Gain Tax on the sale of Agricultural Land. It is imperative for professionals and taxpayers to be cautious and meticulous in adhering to these conditions. Key Observations and&hellip;","_links":{"self":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/5883"}],"collection":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/comments?post=5883"}],"version-history":[{"count":4,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/5883\/revisions"}],"predecessor-version":[{"id":5888,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/posts\/5883\/revisions\/5888"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/media\/5764"}],"wp:attachment":[{"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/media?parent=5883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/categories?post=5883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/simplemyfiling.com\/index.php\/wp-json\/wp\/v2\/tags?post=5883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}