https://www.taxtmi.com/forum/issue?id=114194 The exemption requires completion of the residential house within the statutory time limit from the date of sale; purchase of land and construction may both occur within that period provided the entire construction is completed by the deadline, and there is no restriction on apportioning capital gains between acquisition of plot and construction nor any specified minimum structural requirements for the house. en-us Sat, 29 Sep 2018 08:37:28 +0530 Mon, 01 Oct 2018 22:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114194 The exemption requires completion of the residential house within the statutory time limit from the date of sale; purchase of land and construction may both occur within that period provided the entire construction is completed by the deadline, and there is no restriction on apportioning capital gains between acquisition of plot and construction nor any specified minimum structural requirements for the house. Discussion-Forum Income Tax Sat, 29 Sep 2018 08:37:28 +0530 https://www.taxtmi.com/forum/issue?id=114194