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    <title>Tax Exemption u/s 54F Applies Even if New Home Construction Exceeds Three-Year Limit.</title>
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    <description>When a house is completed after expiry of three years from the transfer of the original asset, the assessee is entitled to exemption under section 54F - AT</description>
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      <description>When a house is completed after expiry of three years from the transfer of the original asset, the assessee is entitled to exemption under section 54F - AT</description>
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