Exemption u/s 54

praveen (Student) (32 Points)

03 March 2018  
Father has a sale proceeds after disposing his landed property. His son has also disposed his house and purchased a land. Now, the father wants to construct a house on his sons land.. Son had claimed exemption u/s 54.

Can father also claim exemption wrt construction of building u/s 54?

please suggest me, is there is any provisions regarding this.?