https://www.taxtmi.com/forum/issue?id=105909 The query concerns whether a surviving spouse as legal heir may claim the capital gains exemption that the deceased assessee intended to claim for a purchased residential plot and for construction costs when the assessee died before opening the capital gains account required for construction funds. The factual clarification provided states the original asset sold was urban (not agricultural), but no adjudicative conclusion on entitlement or on whose name the capital gains account may be opened is supplied. en-us Sun, 21 Jul 2013 13:58:57 +0530 Thu, 23 Jan 2025 15:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105909 The query concerns whether a surviving spouse as legal heir may claim the capital gains exemption that the deceased assessee intended to claim for a purchased residential plot and for construction costs when the assessee died before opening the capital gains account required for construction funds. The factual clarification provided states the original asset sold was urban (not agricultural), but no adjudicative conclusion on entitlement or on whose name the capital gains account may be opened is supplied. Discussion-Forum Income Tax Sun, 21 Jul 2013 13:58:57 +0530 https://www.taxtmi.com/forum/issue?id=105909