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Amendment of section 54

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..... er clause (ii), the following provisos shall be inserted with effect from the 1st day of April, 2020, namely: Provided that where the amount of the capital gain does not exceed two crore rupees, .....

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..... construed as a reference to the two residential houses in India: Provided further that where during any assessment year, the assessee has exercised the option referred to in the first proviso, he .....

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