Amendment of section 54

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....e (ii), the following provisos shall be inserted with effect from the 1st day of April, 2020, namely:- 'Provided that where the amount of the capital gain does not exceed two crore rupees, the as....

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...." shall be construed as a reference to the two residential houses in India: Provided further that where during any assessment year, the assessee has exercised the option referred to in the first....