Full Exemption on Capital gain

In case of individual, for residential house sold after 23rd July 2024, whether capital gain calculated with indexed cost of acquisition can be invested in residential house to claim exemption u/s 54?

For example, a property is sold for Rs. 1 crore in October 2024.

Its Cost of Acquisition is 25 lacs.

Indexed Cost of Acquisition is 70 Lacs.

The seller can invest Rs. 30 lacs (100-70) to claim full exemption on tax?

or is he required to invest full 75 lacs(100-25) to claim full exemption on tax?