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High-Value Deduction Limits Imposed for Wealthy Individuals: Max 10 Crore u/ss 54 and 54F of Income Tax Act.

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....LTCG - Exemption u/s 54 and 54F - Imposing the restriction on claiming high value deduction taken by high-net-worth assessees - Maximum deduction can be claimed upto 10 crore of capital gain u/s 54 or cost of new asset u/s 54F as the case the may be.....