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    <title>What is the prescribed time limit for investment in new asset under section 54D?</title>
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    <description>The assessee must purchase the new asset within three years after the date of compulsory acquisition of the undertaking to meet the timing requirement for the capital gains exemption under section 54D.</description>
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      <description>The assessee must purchase the new asset within three years after the date of compulsory acquisition of the undertaking to meet the timing requirement for the capital gains exemption under section 54D.</description>
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