CAPITAL GAIN { Section 45(5) }
Jaspreet Singh (Student) (18 Points)
18 April 2019Received from govt 250000 in 2014-15
X invested 850000(350000+500000 house loan) in new R.House in same year.
Enhanced compensation received in 2017-18 rupees 400000 and salary income 120000.
can X individual claim exemption under section 54?