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    <title>How to compute exemption under section 54GB?</title>
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    <description>Exemption under section 54GB is calculated using the formula A x B / C, where A is the investment in the new asset by the eligible company, B is the capital gains, and C is the net sales consideration, allocating capital gains proportionately to the investment to determine the exempt quantum.</description>
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      <description>Exemption under section 54GB is calculated using the formula A x B / C, where A is the investment in the new asset by the eligible company, B is the capital gains, and C is the net sales consideration, allocating capital gains proportionately to the investment to determine the exempt quantum.</description>
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