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    <title>Amendment of section 54</title>
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    <description>Amendment narrows the capital gains exemption by requiring that reinvestment be applied to the construction or acquisition of one residential house in India, substituting the prior broader wording to impose a one-house limitation on the qualifying reinvestment destination.</description>
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      <link>https://www.taxtmi.com/acts?id=18789</link>
      <description>Amendment narrows the capital gains exemption by requiring that reinvestment be applied to the construction or acquisition of one residential house in India, substituting the prior broader wording to impose a one-house limitation on the qualifying reinvestment destination.</description>
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