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    <title>What is the maximum amount of exemption allowed under section 54D?</title>
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    <description>Maximum exemption under section 54D is the lower of the capital gain arising on transfer of land or building or the investment in new land or building, including amounts deposited in the Capital Gains Account Scheme.</description>
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      <description>Maximum exemption under section 54D is the lower of the capital gain arising on transfer of land or building or the investment in new land or building, including amounts deposited in the Capital Gains Account Scheme.</description>
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