tax exemption on capital gains of Land or agricultulture land

 Sections 53 to 54, 54H

https://incometaxindia.gov.in/tutorials/16.%20exemption%20under%2054.pdf

 if money is reinvested in respective secion

Land sold and bought new land

section 54B - no tax for capital gain on agrilands.. 

ection 194IA no tds of 1% for agri land even if the value is morethan 50lakh. 

Section 10(37) of the Income Tax Act - compensation received on Land acquisition of urban agricultural land is exempt from tax

https://incometaxindia.gov.in/Tutorials/17.%20Exemption%20under%2054B.pdf