<s>[INST] What is the time limit for investing in the new asset for Section 54GA exemption? [/INST] ​To claim this exemption, the capital gain arising from the transfer of the original asset should be used to purchase new plant or machinery, purchase or construct a building, shift the original asset and its establishment, or incur expenses on other purposes as specified in a scheme framed by the Central Government for this purpose. ​ </s>