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    <title>Exemption on Long-Term Capital Gains from Agricultural Land Sale: Section 54B Requires Two Crop Seasons in Two Years.</title>
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    <description>LTCG - Exemption u/s 54B in respect of gains on sale of agriculture land - two crop seasons in the two years preceding to the date of transfer, meets the legal requirement of law in section 54B of the Act.</description>
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