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act
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agricultural
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agriculture
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agriculture land
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amount
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area
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buying
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capital gain
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capital gains
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dealt
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exemption
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gain
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gains
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income
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income tax
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long term capital
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new
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period
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preceding
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provision
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provisions
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purchase
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purpose
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purposes
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rebate
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respect
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rural area
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sale
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section
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tax
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term capital gain
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transfer
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yes