Purchase of property and long term capital gains exemption

I am purchasing after sales of my house or land , a residential house in the name of my wife or major son I am eligible exemption under secton ५४ or ५४f TDS from property by me or my son Please clarify the position
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Quick Summary
This discussion clarifies eligibility for capital gains tax exemption under Section 54 or 54F when purchasing a residential property after selling your existing house or land. It also addresses questions regarding Tax Deducted at Source (TDS) implications, specifically who is liable to deduct it – the buyer, the son, or the wife.

Ok eligible for exemption.
Any judgement in this regard. Also clarify the tfs by whom - my son or wife or me
Purchase of property and cPital gsins property exemption

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