Save tax on LTCG under section 54 on new house home loan repayment or EMI

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To save or set off LTCG tax, the seller should purchase a residential house either 1 year before the date of sale/transfer or 2 years after the date of sale of long-term held capital assets like mutual funds. Does the Home loan repayment or EMI payment done within this specified period also be considered as the payment towards a new residential house or not.. in case any LTCG arises within this period can we setoff against the home loan payment or not.

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A new house can be easily built...

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