Sec 54 How many house you own its doesn't matter even if you sold multiple house and also invested in multiple house still capital gain exemption available for one house only (means new one) CG arise from rest house are taxable As per amendment FA[2014]
Where sec 54F Available if you sold any LTC asset and invested in residential house (sub to assessee should not hold more than one house at the date of transfer) means we can say that its available upto total two house
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