IF I SOLD AGRICULTURE LAND AND INVEST IN RESIDENTIAL HOUSE THEN CAPITAL GAIN EXEMPTION WILL BE AVAILABLE TO ME.
BUT IF I HAVE ALREADY A OWNER OF COMMERCIAL PROPERTY THEN WILL CAPITAL GAIN EXEMPTION BE AVAILABLE IN THIS SECTION .
AND HOW WE WILL CERTIFY THAT PROPERTY IS BEYOND 8 KM OF MUNCIPLETY AREA.
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