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Capital Gain Exemption for demolised house construction

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(Querist)
15 July 2024 If a person sale a residential plot of land purchased in 2010, can he claim exemption under section 54 for construction of his house?? (old house demolished & constructed)
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
15 July 2024 No. As on paper the HP exists in the name of the assessee.

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