Mr. Sanjay owns two house properties at Siliguri and Durgapur. He transfers the following long-term capital assets during the year 2021-22

Particulars

House Property at Durgapur

Gold

Silver

Date of Sales

19.04.2021

20.04.2021

21.04.2021

Sales Consideration

11,00,000

9,00,000

7,00,000

Index Cost of Acquisitions

7,00,000

7,00,000

2,50,000

Mr. Sanjay purchases the following assets:

Particulars

Date of Purchase

Amount Invested

Residential House at Kolkata

Bonds of NHAI (sec 54E)

20.10.2021 - 8,00,000

25.10.2021 - 4,00,000

Ascertain the amount of capital gain chargeable to tax for the assessment year 2022-23. Can Mr. Sanjay claim an exemption under sections 54, 54EC and 54F?