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of <h1>Section 54EE: Long-term capital gains exemption capped at Rs. 50 lakh; investments in specified assets must comply.</h1> The maximum exemption under section 54EE is the lesser of the long-term capital gains amount, the amount invested in specified assets, or Rs. 50,00,000. Investments in long-term specified assets must not exceed Rs. 50 lakh during the financial year of the original asset's transfer and the following financial year.
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