Particulars | From / To |
---|---|
Purchase from (other than agricultural land / farmhouse / plantation etc.) | Resident / NRI / OCI |
Acquire as gift (other than agricultural land / farmhouse / plantation etc.) | Resident / NRI / OCI - who is a relative |
Acquire (any IP) as inheritance | a. Any person who has acquired it under laws in force; b. Resident |
Sell (other than agricultural land / farmhouse / plantation etc.) | Resident / NRI / OCI |
Sell (agricultural land) | Resident |
Gift (other than agricultural land i.e. residential / commercial property) | Resident / NRI / OCI |
Gift (agricultural land) | Resident |