sir, X is a partnership firm having 2 partners A and B. A and B introduced a property of 3 crore in the FY 2021-22 as there capital of 1.5 crore each. Property was in the joint name of A and B. Now A and B want to take back the property back in FY 2025-26 from the firm by way of withdrawal of capital. Kindly guide whether there will be any type of capital gain tax in the aforesaid transaction in the hand of firm or partner – Capital gain