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    <title>What is the time limit to invest in new assets for Section 54GB exemption?</title>
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    <description>The assessee must utilize the net consideration from the original asset sale to purchase equity shares of an eligible company or eligible start up before the due date for furnishing the income tax return in order to meet the reinvestment condition for the exemption under Section 54GB.</description>
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      <description>The assessee must utilize the net consideration from the original asset sale to purchase equity shares of an eligible company or eligible start up before the due date for furnishing the income tax return in order to meet the reinvestment condition for the exemption under Section 54GB.</description>
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