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    <title>Regarding capital gain on sale</title>
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    <description>Capital gains from sale of urban agricultural land should be addressed by considering the exemption routes under sections 54B and 54F; the operative action advised is to make the requisite investment as required under those provisions so as to qualify for the investment-linked exemption and thereby reduce taxable gain, with eligibility and compliance dependent on meeting the investment conditions and procedural requirements prescribed by those provisions.</description>
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      <title>Regarding capital gain on sale</title>
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      <description>Capital gains from sale of urban agricultural land should be addressed by considering the exemption routes under sections 54B and 54F; the operative action advised is to make the requisite investment as required under those provisions so as to qualify for the investment-linked exemption and thereby reduce taxable gain, with eligibility and compliance dependent on meeting the investment conditions and procedural requirements prescribed by those provisions.</description>
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