https://www.taxtmi.com/circulars?id=4760 The document clarifies that earnest money and advances are part of the sale consideration and that investments of such amounts in specified assets made before the date of transfer qualify as investments for exemption under Section 54E, ensuring they meet the statutory purpose of permitting application of consideration toward the required post-transfer investment. en-us Tue, 10 May 1983 00:00:00 +0530 Sat, 02 Aug 2008 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4760 The document clarifies that earnest money and advances are part of the sale consideration and that investments of such amounts in specified assets made before the date of transfer qualify as investments for exemption under Section 54E, ensuring they meet the statutory purpose of permitting application of consideration toward the required post-transfer investment. Circulars Income Tax Tue, 10 May 1983 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4760