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Capital gain exemption 54f

This query is : Resolved 
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(Querist)
14 January 2014 An Assessee who already own house property want to sell another plot & wish to invest in second house property. Can he avail sec 54 F for sale of plot. ?
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
14 January 2014 Yes he can avail Sec 54F provided he owns only one house property.
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