Amendment of section 54

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..... h the words "a house property for the purposes of his own residence, then", the following shall be substituted, namely :- 'Where, in the case of an assessee being an individual the capital gain arises from the transfer of a long-term capital asset to which the provisions of section 53 are not applicable, being buildings or lands appurtenant thereto, and being a residential house, t .....

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