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There are various sections which govern the taxability of Capital Gains on sale of Real Estate Property. You can also get exclusive access to this e-book for Rs. The profit that arises on the sale of any property is referred to as Capital Gains and is chargeable to tax. Under the cumulative option — the interest is re-invested and the total amount is paid at the time of the completion of the term period or at the time of withdrawl whichever is earlier. All branches of these 28 banks except Rural Branches are authorised to open the capital gains account. Type B Term Deposit Account is advised when the amount of capital gains is to be utilised for purchase of a house. Refer: How to save Capital Gains Tax. If the deposit is being made by way of cheque or demand draft then, subject to the cheque or draft being realised, the effective date of deposit for the purpose of claiming exemption will be the date on which the cheque or draft is received in the deposit office along with the application form.

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