Non agricultural land sold and on against that purchased agricultural land

Section 54B talk about claiming exemption in respect of land used for agricultural purposed. If you are able to prove that the land you sold was used for agricultural purposed, then you can claim the exemption under section 54B. Section 54B does not mandate that the previous asset to be agricultural land. Carrying on agricultural activity in the land is sufficient to claim the exemption.

Section 54B does not recognize sale of NA land for deduction purpose.
So no deduction under 54B, sir