Exemption u/s 54f

If an assessee sold long term capital assets and invested the consideration in house property owned by spouse. Can he entitled to claim exemption u/s 54F?

After return filling date,  he opens a  Long Term Capital Gain account and deposited whole consideration in it. Can he entitled to claim expemption u/s 54F??

Ans.: No
 

Depends upon property registration...

If the property is registered in the name of husband, and investment made by wife.

Not claimable, unless the investment is through husband's account.