What are the circumstances in which exemption under section 54D can be withdrawn?

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..... w land or building to claim exemption under section 54D and subsequently transfers such land or building within a period of 3 years from the date of its acquisition/construction, then the benefit granted under s​ection 54D will be withdrawn. If the new land or building is sold within a period of 3 years from the date of its purchase/construction, then at the time of computation of .....

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