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Taxpayers Lose Only Partial Exemption for Homes Over 1,000 Sq Ft u/s 80IB(10) of Income Tax Act.

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....In case, some residential house have a built up area in excess of 1,000 sq.ft., the assessee would not lose the total exemption under section 80IB(10) in its entirety but will only lose the proportionate exemption, under section 80IB(10). - AT....

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