Hai every one, A samll doudt regarding claiming of exemption of both 54B and 54F , Net capitial gain (sale of urban agriculture land )25,00,000 Rs . I want to purchase rural agriculture land worth 1500000(registration value) for claiming exemption under 54B and remaining i want purchase a flat worth 1000000( registration value ) for claiming exemption under 54F . The above exemptions allowed as per income tax act 1961 are not ??????