Sec 54f

As per section 54F "nothing contained in inthis section shalll apply where the assessee owns more than one residential house, other than new asset , on the date of transfer of ther original asset."

so according to this the term used here is " a residential house" so it dosent matter whether it is located in India or abroad.

In your case the house property sitiuated abroad will be considered will computing no. of house owned at the date of purchase of new house property.

Residentail status does not have any relation to Sec 54F exemption, it is available to an assessee

Yes, residential house situated abroad will be considered hence no proportionate exemption will be allowed

but assessee can claim exemption u/s 54ec