I bought an apartment in 2022 with a home loan. This year, I have sold equity mutual fund (MF) holdings with gains of about ₹ 60 lakh. Can I use the capital gains to pay off the home loan and get an exemption under Section 54F? I own just this one house, fulfilling the 54F condition. In your case, as the property was acquired in 2022, it would not satisfy this condition and, therefore, the exemption would not be available.

Source: Mint March 16, 2026 08:45 UTC