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of <h1>Section 54F: Exemption for Capital Gains Reinvestment in Residential Property, Rules for Long-term Capital Asset Transfers.</h1> Section 54F of the Income Tax Act offers an exemption for capital gains from the transfer of a long-term capital asset, excluding residential house property. This exemption is applicable if the capital gain is reinvested in one residential house property in India within a specified time frame.
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