In which of the following cases, the benefit of indexation is not available:

(I) LTCG u/s 112A

(II) Sovereign Gold Bond redeemed on Maturity

(III) Sovereign Gold Bond transferred before Maturity

(IV) Capital Gain in case of NR (First proviso to Section 48)

1
(II) and (III) only
2
(I) only
3
(IV) only
4
All

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