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Exemption for capital gain

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(Querist)
24 April 2013 if capital gain is by selling residential property 2000000 and invested in residential property 3000000. already assesse has 2 houses since year 2000.
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CA Dileep Surya Kumar

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CA Dileep Surya Kumar (Expert)
24 April 2013 I think there is no such condition , exemption u/s 54 can be claimed even if he has another house on the date of transfer.

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