: Under Section 55(2)(b) of the Income Tax Act, April 1, 2001, is the "base date" for determining the cost of acquisition for properties purchased before that date.
: Rates vary based on property location, land type (agricultural, residential, commercial), and surrounding infrastructure. Significance of the 2001 Jantri Rates Jantri Rates Jantri 2001 Gujarat Pdf
: Due to historical disparities, some tax experts recommend using a notional valuation table based on Jantri appreciation trends for April 1, 2001. Check Latest Gujarat Jantri Rates - Bajaj Finserv : Under Section 55(2)(b) of the Income Tax
