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    <title>What is the time limit for investing in the new asset?</title>
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    <description>To claim the exemption under Section 54F, the taxpayer must purchase a residential house within one year before or two years after the date of transfer, or construct one within three years; where the net consideration is deposited in a Capital Gain Account Scheme by the return due date, purchase must occur within two years or construction within three years after transfer.</description>
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      <description>To claim the exemption under Section 54F, the taxpayer must purchase a residential house within one year before or two years after the date of transfer, or construct one within three years; where the net consideration is deposited in a Capital Gain Account Scheme by the return due date, purchase must occur within two years or construction within three years after transfer.</description>
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