Capital gain

In section 54 there is no condition unlike section 54F that the assessee should not be an owner of more than one residential house property at the time of transfer of original asset.

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Is amendment in Sec 54 (Finance Bill) additionally impose any condition, stating Assessee shall have to own only one house property

The amendment w.e.f. AY 2015-16 is to the effect that the assessee will get exemption in respect of only one residential house.