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https://thetaxtalk.com/2022/08/dont-forget-to-obtain-the-noc-required-for-obtaining-the-capital-gain-account-not-obtained-whether-exemption-u-s-54-can-be-denied/
NOC required to be obtained for closure of the Capital gain account –whether exemption U/s 54 can be denied if no NOC obtained?
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