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<h1>New Tax Exemptions in Income Tax Bill 2025: Encouraging Real Estate Investment with Clause 86 and Section 54F Adjustments.</h1> Clause 86 of the Income Tax Bill, 2025, and Section 54F of the Income Tax Act, 1961, both aim to encourage investment in residential properties by offering tax exemptions on capital gains when proceeds from the sale of long-term capital assets are reinvested in residential housing. Clause 86 introduces a monetary cap of ten crore rupees and detailed procedural requirements for depositing unutilized gains, enhancing compliance and transparency. Both provisions share similarities in eligibility and conditions but differ in monetary caps and procedural enhancements. These changes are intended to align the tax framework with current economic conditions and promote housing development.