Exemption of income on compulsory acquisition of any land under the RFCTLARR Act.

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....ndividual or a Hindu undivided family on any income chargeable under the head "capital gains" arising from the transfer of agricultural land subject to the conditions specified therein. 2. Section 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (RFCTLARR Act) inter alia provides that income- tax shall not levied on any award or ....