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Building a new house before selling the old one: Does Section 54 tax exemption apply? Rules explained

Livemint 19 August 2026 at 07:24 pm 1 min read 1 views Read Original
Building a new house before selling the old one: Does Section 54 tax exemption apply? Rules explained

Starting construction before selling your old house does not automatically rule out the Section 54 exemption. Find out when the exemption can apply, the three-year completion rule, CGAS requirements, key risks and documents taxpayers should maintain.

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