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Section 54F Exemption Denied if Taxpayer Owns More Than One House; Joint Ownership Doesn't Qualify for Deduction.

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Full Text of the Document

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....Exemption u/s. 54F - Long term capital gains LTCG) - Joint ownership of new house property - no deduction shall be allowed if the assessee owns on the date of transfer of the residential asset more than one residential house - AT....

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