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    <title>Sale of Agricultural land</title>
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    <description>Exemption from tax on sale of agricultural land depends on the substantive record of the land: if title documents or khatedari show the land qualifies as agricultural rural land under the Income Tax framework, the agricultural exemption can be claimed even if the sale deed is executed as industrial land; registry is typically undertaken by the purchaser and the deed&#039;s label alone does not determine tax character.</description>
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      <description>Exemption from tax on sale of agricultural land depends on the substantive record of the land: if title documents or khatedari show the land qualifies as agricultural rural land under the Income Tax framework, the agricultural exemption can be claimed even if the sale deed is executed as industrial land; registry is typically undertaken by the purchaser and the deed&#039;s label alone does not determine tax character.</description>
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