{"id":56118,"date":"2025-08-24T16:01:35","date_gmt":"2025-08-24T10:31:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=56118"},"modified":"2025-08-24T16:02:09","modified_gmt":"2025-08-24T10:32:09","slug":"income-tax-act-applicability-of-sec-112a","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/income-tax-act-applicability-of-sec-112a\/","title":{"rendered":"INCOME TAX ACT &#8211; APPLICABILITY OF SEC 112A"},"content":{"rendered":"<p>WHETHER LTCG EXEMPTION U\\S 112A BE CLAIMED EVEN WHEN THE GTI IS ZERO OR NEGATIVE<\/p>\n<p>IF THE LTCG EXCEEDS THE EXEMPTION OF RS 125000, WHETHER EXCESS IS TAXABLE OR THE ENTIRE LTCG?<\/p>\n<p>THANKS IN ADVANCE<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[24,1363],"class_list":["post-56118","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-capital-gains","qa_tag-ltcg"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/56118","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=56118"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56118"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=56118"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=56118"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=56118"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}