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    <title>Capital gain exemption - purchasing one big plot from sale consideration of 3 plots</title>
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    <description>Capital gain exemption is available where proceeds from sale of multiple long term plots are invested in a single eligible residential house, relying on Section 54 read with Section 54F; full exemption depends on satisfying reinvestment, holding period and other statutory conditions, while alternatives such as investment in specified bonds and the notional valuation rule may affect planning and taxable gains.</description>
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      <description>Capital gain exemption is available where proceeds from sale of multiple long term plots are invested in a single eligible residential house, relying on Section 54 read with Section 54F; full exemption depends on satisfying reinvestment, holding period and other statutory conditions, while alternatives such as investment in specified bonds and the notional valuation rule may affect planning and taxable gains.</description>
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