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    <description>Exemption from capital gains is ordinarily available only for investment in one house property. With effect from Assessment Year 2020 21, the exemption can be claimed for purchase or construction of two house properties if the long term capital gains do not exceed a specified threshold; this option is available once in a lifetime and cannot be availed again in the same or any succeeding year.</description>
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      <description>Exemption from capital gains is ordinarily available only for investment in one house property. With effect from Assessment Year 2020 21, the exemption can be claimed for purchase or construction of two house properties if the long term capital gains do not exceed a specified threshold; this option is available once in a lifetime and cannot be availed again in the same or any succeeding year.</description>
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