Section 54f

Section 54F:

"Whatever investment made by the assessee in construction of new property within the period stipulated u/s. 54F after the sale of existing property the assessee is entitled for deduction u/s. 54F of the Act. In other words, the investment in new property made by the assessee is not entitled for deduction u/s. 54F of the Act to the extent made before the sale of property. Only that portion of investment made in the new property in accordance with section 54F of the Act is entitled for deduction u/s. 54F of the Act. (ITA No. 183/Hyd/2012 Smt. Nimmagadda Sridevi vs. The DCIT)

Section 54: Payments made earlier of one year  to sell of old property, Eligible for exemption u/s. 54. {I.T.A. No.2960/Del/2011 ITO Vs. Dr. Smita Swarup}     https://indiankanoon.org/doc/194628533/

Thank you sir for the valuable information.