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    <title>Exemption u/s 54</title>
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    <description>The replacement residential property acquired after the sale of land can be treated as the subject of capital-gains exemption claims under the relevant residential property exemptions, and there is no bar to claiming benefit under both exemption provisions in respect of the same replacement property, subject to the statutory eligibility requirements for each exemption.</description>
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      <description>The replacement residential property acquired after the sale of land can be treated as the subject of capital-gains exemption claims under the relevant residential property exemptions, and there is no bar to claiming benefit under both exemption provisions in respect of the same replacement property, subject to the statutory eligibility requirements for each exemption.</description>
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