<s>[INST] Are there any specific requirements under section 54G for how the capital gain must be invested in the new asset? [/INST] ​ The amount of exemption will be the lower of the following:
a) Amount of capital gains, whether long-term or short-term; or
(b) Aggregate of amount invested in new assets, expenses on transfer or establishment and amount deposited in capital gain account scheme. </s>