Can capital gains exemption u/s 54F or 54 be claimed for buying land also?

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Can capital gains exemption u/s 54F or 54 be claimed for buying land also?Yes, one can claim exemption from capital gains u/s 54 or 54F for land purchase , but only if the said land is part of land on which house is being constructed.  This is the decision in ACIT vs Narendra Mohan Uniyal...

 
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