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    <title>Exemption under Section 54-capital gain</title>
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    <description>Exemption for capital gains under Section 54 is available only on purchase of one residential house; if more than one residential house is purchased the one with the highest purchase price may be considered for the purpose of claiming the exemption, and ownership conditions under other multiple house rules are distinct and should not be mixed with Section 54.</description>
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      <description>Exemption for capital gains under Section 54 is available only on purchase of one residential house; if more than one residential house is purchased the one with the highest purchase price may be considered for the purpose of claiming the exemption, and ownership conditions under other multiple house rules are distinct and should not be mixed with Section 54.</description>
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