{"id":30113,"date":"2022-10-08T12:20:30","date_gmt":"2022-10-08T06:50:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=30113"},"modified":"2022-10-08T12:20:30","modified_gmt":"2022-10-08T06:50:30","slug":"sec-455a","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/sec-455a\/","title":{"rendered":"Sec. 45(5A)"},"content":{"rendered":"<p>Assessee individual and is owner of Agricultural land which is urban agricultural land\u00a0 and is desire is contribute for joint development, whether provisions of sec. 45(5A) will be applicable, if other conditions of Sec. 45(5A) are complied.\u00a0<!--\/data\/user\/0\/com.samsung.android.app.notes\/files\/clipdata\/clipdata_bodytext_221006_054014_095.sdocx--><\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[358,708],"class_list":["post-30113","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-capital-asset","qa_tag-urban-agricultural-land"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/30113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=30113"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=30113"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=30113"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=30113"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=30113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}