Capital Gain on sale of property.

jalpesh (ACCOUNTANT) (45 Points)

02 February 2019  
Mr.A Sale his Flat for Rs.20Lacs. and after this Mr.A purchase new flat from Mr.C.

question is : New purchase flat is mahada flat so previous owner Mr.C cant not sale flat before 5 years. But both seller and purchaser made sale agreement and Mr.A paid money to Mr.C by way of Cheque.

NOW Mr.A can claim U/s54.?