As of the 2019 Budget announcement, there has been associate degree change to Section fifty-four that is that the Capital Gains Exemption. this {can be} what it states – Assessees can get associate degree exemption by investment future capital gains from the sale of house property in up to 2 house properties against the previous provision of investment in one house property with identical conditions. Moreover, the capital gains on the sale of house property should not exceed Rs two crores. https://vakilsearch.com/advice/what-is-capital-gains-tax-and-how-to-avoid-it/