Dear Pankaj,
Recently my wife got a capital gain of Rs 10 lac from the land sold which was gifted to her by her mother around 10 years back.She is a house wife with no income from any other sources and not filing income tax return till date. She is planning to invest this amount in NHAI bond to claim exemption from capital gain tax. Is it necessary to file a Income tax return to claim this exemption from capital gain??
