What are the circumstances in which exemption under section 54GB can be withdrawn?

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..... dual or HUF sells or otherwise disposes of the equity shares in the eligible company within a period of 5 years from the date of purchase, the earlier granted exemption or proportionate exemption on the capital gain will be considered as long-term capital gain and will be subject to tax in the year of sale or transfer. b) New Asset sold by the eligible company: If the new asset, such as plant o .....

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