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    <title>Section 54F - ownership proof unavailable</title>
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    <description>The capital gains exemption for construction on inherited land requires the assessee to establish ownership or a recognized proprietary interest; proof may include inheritance documentation, municipal or gram panchayat records, utility bills, physical inspection, or evidence of adverse possession, and the claim is determined on the facts and available records rather than on descriptive labels alone.</description>
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      <description>The capital gains exemption for construction on inherited land requires the assessee to establish ownership or a recognized proprietary interest; proof may include inheritance documentation, municipal or gram panchayat records, utility bills, physical inspection, or evidence of adverse possession, and the claim is determined on the facts and available records rather than on descriptive labels alone.</description>
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