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Q.

What is the Listing for 1031 International Exchange?

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9 months

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A 1031 International Exchange refers to a tax-deferral strategy under Section 1031 of the U.S. Internal Revenue Code, allowing investors to swap one investment property for another without immediate capital gains tax.

However, India does not have a direct equivalent. Indian investors looking for similar benefits can explore capital gains exemptions under Section 54 and 54F of the Income Tax Act or use DTAA (Double Taxation Avoidance Agreement) benefits when investing in international properties.

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