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Thus if in almost any month, the limit of Rs. 50 lakhs will not be crossed nevertheless the turnover is much more than Rs. 6 crores in a economic 12 months, Rule 86B isn't going to must be complied with.
Inverted tax framework offer :- Where by tax price on input is larger than the tax price on output ensuing into accumulation of ITC, Therefore refund is allowed and rule 86B is not applied.
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On the flip side, Should the turnover is lower than Rs. 6 crores within a fiscal calendar year however the taxable provides for just about any month exceeds Rs. fifty lakhs, then Rule 86B stands captivated.
The end result is definitely an expenditure inside of a DST and deferral of cash gains. All 1031 exchange regulations has to be followed to the deferment of gains being a hit. The ruling intended that DSTs Keeping real home had been mounted financial investment trusts.
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