Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Business Finance Types of Financing Capital Market
Amount unutilised in capital gain account scheme for which exemption claimed u/s 54 shall be treated as long-term capital gain, if
1
2 years have expired from the date of transfer
2
2 years have expired from the date of deposit
3
3 years have expired from the date of transfer
4
3 years have expired from the date of deposit