New Delhi, Feb. 23 -- I have sold a plot of land for Rs.67 lakh. After indexation, the taxable long-term capital is around Rs35.40 Lakh. If I invest the long-term capital gains of Rs35.40 lakh in a residential flat, I understand that I do not have to pay any tax due to the exemption available under Section 54F. If the amount of investment in the flat is 25 lakh instead of Rs.35.40 lakh, what would be the quantum of exemption available in this case? I have utilized part of the sale proceeds from the plot. I have taken a home loan to make up for part of the flat cost. Now, if I prepay part of the home loan from my source within one year of the sale of the plot, can I claim the benefit of exemption under Section 54F in respect of such prepay...