भारत में कितने रुपये से अधिक का लेन-देन करने पर स्थायी खाता संख्या (पैन) का उल्लेख अनिवार्य है?

An individual sells a residential house and earns a Long-Term Capital Gain (LTCG) of ₹40 Lakh. To claim tax exemption under Section 54, the individual reinvests by buying a new residential apartment for ₹50 Lakh. However, exactly two years later, the individual sells the new apartment for ₹60 Lakh. What are the tax implications on this subsequent sale?

A borrower takes a home loan for a house under construction. The construction takes seven years to complete. Once the construction is finished in 2025, the borrower starts living in the house. For the purpose of tax deduction under Section 24(b) of the Income Tax Act, how much maximum interest can the borrower claim for this 'Self-Occupied' property in the financial year 2025-26?