What are the circumstances in which exemption under section 54B can be withdrawn?

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..... The exemption claimed by assessee under section 54B can be withdrawn in the following circumstances: a) Transfer of new agricultural land within 3 Years: If a taxpayer purchases new agricultural la....

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....land, the amount of capital gain claimed as exemption under section 54B will be deducted from the cost of acquisition of the new agricultural land. b) Amount deposited in capital gains scheme account....