Capital gain

Nikita (student) (30 Points)

07 June 2016  
is it necessary to use full sale consideration for purchase oF new asset for capital gain exemption u/s 54??? for example sale consideration 29 lakh cost of sale asset 24 lakh then capital gain 5 lakh for taking exemption we use 10 lakh for purchase new asset but new asset value is 25 lakh then can we take 15 lakh as house loan???