Income Tax Department

Ministry of Finance, Government of India

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What is the maximum amount of exemption allowed under section 54B?

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FAQs on Exemption available from Capital gains

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​​​ Exemption under s​ection 54B will be lower of the following:
• Amount of capital gains arising on the transfer of agricultural land; or
• Investment in new agricultural land [including the amount deposited in Capital Gains Deposit Account Scheme]