Where is the assessee required to invest for Section 54GB exemption?

Where is the assessee required to invest for Section 54GB exemption? https://www.taxtmi.com/manuals?id=3502 The exemption under Section 54GB requires investment of the net consideration in equity shares of an eligible company, and that the eligible company must use those subscribed funds to acquire new assets. en-us Fri, 08 Dec 2023 14:57:00 +0530 Fri, 08 Dec 2023 14:57:00 +0530 TaxTMI RSS Generator Where is the assessee required to invest for Section 54GB exemption? https://www.taxtmi.com/manuals?id=3502 The exemption under Section 54GB requires investment of the net consideration in equity shares of an eligible company, and that the eligible company must use those subscribed funds to acquire new assets. Manuals Income Tax Fri, 08 Dec 2023 14:57:00 +0530 https://www.taxtmi.com/manuals?id=3502