https://www.taxtmi.com/acts?id=47412 The amendment expands the provision's list of linked exemptions to include an additional exemption reference and replaces the timing rule so that capital gains are recognised in the previous year in which the relevant compensation or consideration, or part thereof, was first received rather than the year of transfer; this timing change is declared to have retrospective effect from the beginning of the earlier specified assessment year. en-us Mon, 13 Jan 2025 14:55:13 +0530 Mon, 27 Jan 2025 16:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47412 The amendment expands the provision's list of linked exemptions to include an additional exemption reference and replaces the timing rule so that capital gains are recognised in the previous year in which the relevant compensation or consideration, or part thereof, was first received rather than the year of transfer; this timing change is declared to have retrospective effect from the beginning of the earlier specified assessment year. Act-Rules F. Acts / Amendment Acts Mon, 13 Jan 2025 14:55:13 +0530 https://www.taxtmi.com/acts?id=47412