What are the circumstances in which exemption under section 54B can be withdrawn?

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..... ew agricultural land to claim exemption under section 54B and subsequently transfers the new agricultural land within a period of 3 years from the date of its acquisition, then the benefit granted under section 54B will be withdrawn. If the agricultural land is sold within a period of 3 years from the date of its purchase, then at the time of computation of capital gain arising on transfe .....

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