Capital gain u/s 54f

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

17 December 2015 I have sold one land @ Rs 30 lacs and I want to take exemption u/s 54F as I had bought one bunglow @ Rs. 18 lacs. But my query is :

Land sold for Rs 30 lacs on 06.06.2013
Bunglow purchased from builder but he has made two deeds one for sale deed of land of Rs 3 lacs on 15.06.2010 and construction agreement on 10.06.2010 for the period of 3 years and hence constructed completed on 30.06.2013 and I have made the payment of construction of Rs. 15 lacs on 30.06.2013 from the sale proceeds of my land of Rs 30 lacs.

But problem is exemption can be taken only if I had bought a res property one year before the transfer. Here I am having two deeds dated 15.06.2010 though I had paid Rs 15 lacs in 2013.

Can I eligible for exemption u/s 54 F ?