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    <title>What is the maximum amount of exemption allowed under section 54F?</title>
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    <description>Exemption under section 54F is available in full if the net consideration is entirely invested in a residential house or deposited in a Capital Gains Account Scheme; otherwise exemption is granted proportionately by applying the ratio of qualifying investment (house investment plus deposits in the Capital Gains Account Scheme, subject to an overall threshold limit) to the net consideration, multiplied by the long term capital gains.</description>
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      <description>Exemption under section 54F is available in full if the net consideration is entirely invested in a residential house or deposited in a Capital Gains Account Scheme; otherwise exemption is granted proportionately by applying the ratio of qualifying investment (house investment plus deposits in the Capital Gains Account Scheme, subject to an overall threshold limit) to the net consideration, multiplied by the long term capital gains.</description>
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