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    <title>What is the prescribed time limit for investment in new asset under section 54B?</title>
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    <description>The capital gains exemption under section 54B requires the assessee to purchase agricultural land within 2 years after the date of transfer of the original asset to qualify for the exemption.</description>
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      <description>The capital gains exemption under section 54B requires the assessee to purchase agricultural land within 2 years after the date of transfer of the original asset to qualify for the exemption.</description>
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