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    <title>What are the circumstances in which exemption under section 54EE can be withdrawn?</title>
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    <description>Withdrawal of the section 54EE exemption occurs if the long term specified assets acquired to obtain the exemption are transferred within three years, making the exempted amount chargeable as long term capital gain in the year of transfer, or if those assets are converted into money within three years, similarly rendering the exempted amount taxable as long term capital gain in the year of conversion.</description>
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      <description>Withdrawal of the section 54EE exemption occurs if the long term specified assets acquired to obtain the exemption are transferred within three years, making the exempted amount chargeable as long term capital gain in the year of transfer, or if those assets are converted into money within three years, similarly rendering the exempted amount taxable as long term capital gain in the year of conversion.</description>
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