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I had my agriculture land compulsorily acquired in 2011 under the NHAI Act 1956. Recently in 2021, I received part of the enhanced compensation with the majority of the compensation finalised back in 2012.

I am confused about whether I will need to pay Capital Gains Tax. I have received conflicting advice regarding this in light of the Right to Fair Compensation and Transparency in Land Acquisition Act 2015 which came into effect from 2014-15 but my land was acquired under the NHAI Act 1956.

Are you able to please help me with this query if I will or will not need to pay Capital gains tax. I am very confused and do not know what to do.

Thank you in advance for your valuable time.

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