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    <title>What is the maximum amount of exemption allowed under section 54B?</title>
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    <description>Exemption under section 54B is limited to the lesser of the capital gains from transfer of agricultural land or the amount invested in replacement agricultural land, including amounts deposited in the Capital Gains Deposit Account Scheme.</description>
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      <description>Exemption under section 54B is limited to the lesser of the capital gains from transfer of agricultural land or the amount invested in replacement agricultural land, including amounts deposited in the Capital Gains Deposit Account Scheme.</description>
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