Mr. Swapnil sells residential house, for a consideration of Rs. 250 lacs in May2021 (Stamp duty value as per circle rate Rs. 375 lakhs) which was purchased by him on April 2002 for Rs.4,00,000. Expenses incurred for effecting sale is Rs. 2,00,000/-. In December 2021, he acquired a residential house property for Rs.328.80 Lakhs and deposited Rs.35 lakhs in NHAI Bonds. Also explain section 54 EC. Compute the taxable capital gains for A.Y. 2022-23. CII for 2002-03 is 105, CII for 2001-02 is 100, CII for 2021-2022 is 317.