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Taxpayer Qualifies for Rs. 71 Lakh Deduction by Investing Across Two Financial Years u/s 54EC.
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....Exemption u/s 54EC - Since assessee had invested ₹ 71 lakhs in two different financial years and within six months from the date of transfer of the capital assets, the limit of ₹ 50 lakhs is per financial year. Hence, the assessee is eligible for deduction of ₹ 71 lakhs u/s 54EC - AT....