{"id":59667,"date":"2026-04-27T08:42:24","date_gmt":"2026-04-27T03:12:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=59667"},"modified":"2026-04-27T08:42:24","modified_gmt":"2026-04-27T03:12:24","slug":"ltcg-u-s-455a-and-exemption-u-s-54","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/ltcg-u-s-455a-and-exemption-u-s-54\/","title":{"rendered":"LTCG u\/s 45(5A) and exemption u\/s. 54"},"content":{"rendered":"<p>In case of LTCG u\/s. 45(5A) whether exemption u\/s 54 be claimed by investment in a new residential flat within stipulated period made out of sale proceeds of redeveloped flat? Or is it mandatory to hold newly constructed flat for 3 year?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[24,459],"class_list":["post-59667","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-capital-gains","qa_tag-redevelopment"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/59667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=59667"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59667"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=59667"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=59667"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=59667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}