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    <title>Whether investment made in a plot for the construction of a residential house are eligible for exemption under section 54?</title>
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    <description>Investments in the purchase of a plot for construction of a residential house are eligible for the capital gains exemption under Section 54, provided the construction of the residential house is completed within the stipulated time limit, as clarified by CBDT Circular 667.</description>
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      <description>Investments in the purchase of a plot for construction of a residential house are eligible for the capital gains exemption under Section 54, provided the construction of the residential house is completed within the stipulated time limit, as clarified by CBDT Circular 667.</description>
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