Capital gain

Assessee can claim benefit of exemption from Long Term Capital Gain U/s 54F on both the plots. There is no restriction that assessee can claim benefits of exemption only against one LTCA.  

It depends whether assesse already hold any other property or not.. Section 54 f provide exemption for 2 nd property only.... 

Thank you to all.

But still confusion on answer of karan sir, can u plz explain me that point "second property" means.

And is there any requirement that it should be a long term capital assets.

Plz experts... 

The assets being transferred should be long term capital asset to claim the exemption.The second residential house means, at the date of transfer the assessee should not hold more than one residential house exclusive of the new one which is being purchased(u/s 54F).