Please Help: long term capital gain taxability

1) Assessee has claimed exemption u/s 54F in one a.y. in respect of capital gain on long term capital assest by purchasing a new house.

2) In the next a.y. he has sold his residential house other than the new house purchased for 54F exemption.

3) Can he now claim exemtion u/s 54 by purchasing/constructing new house?

4) If so than what happens to proviso to section 54F, which says assessee can not purchase/construct new house other than the one already puchased/constructed for exemtion u/s 54F.


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Thanks & Regards

Vikas