Capital gains tax on agricultural land sale guide - rural land tax-free, urban land 12.5 percent LTCG, Section 54B exemption

Capital Gains Tax on Agricultural Land Sale in India (2026): Rural vs Urban Rules and Section 54B Exemption

Rural agricultural land is tax-free, urban land pays 12.5% long-term tax, and Section 54B can remove the tax if you buy new farmland within two years.

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