Long term Capital Gain

hello experts

one of individual want to buy house..his father and mother hold R.H. property and property also on parents name...(old house purchase 1.11.2006 Rs. 260000 paid by father also first name father)

now Individual want to sale old house (1.8.2018 Rs 1100000) which on parents name and buy new house on father and his name...(31.12.2018 Rs 2300000)

so there is long term capital gain..


so now Individual can claim deduction Us 54???

my doubt about old house on parents name and new house father and Individual name (paid by father and son ) so who can claim deduction Us 54??

bitte father and Individual are paying tax under ITR