https://www.taxtmi.com/highlights?id=21807 Exemption u/s 54B mandates - Capital gain on transfer of land used for agricultural purposes - This section nowhere talks that the land must be used for agricultural purpose at any time in the preceding two years from the date when the transfer took place. - AT en-us Tue, 17 Feb 2015 08:45:36 +0530 Tue, 17 Feb 2015 08:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21807 Exemption u/s 54B mandates - Capital gain on transfer of land used for agricultural purposes - This section nowhere talks that the land must be used for agricultural purpose at any time in the preceding two years from the date when the transfer took place. - AT Highlights Income Tax Tue, 17 Feb 2015 08:45:36 +0530 https://www.taxtmi.com/highlights?id=21807