Assessee has entered into a single agreement to buy triplex flat from the buyer which has floor area of three flats. The agreement and the flat diagram clearly shows that all the three flats are interconnected with one living room, one kitchen and three rooms. Purchased triplex flats which are interconnected and which can be considered as “a residential unit” as per the definition of section 54F of the Act.  (AY. 2020-21)