<s>[INST] What is the maximum amount of exemption allowed under section 54G? [/INST] ​To claim the exemption, the capital gain must 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. The specifics of how the capital gain is invested will vary depending on the type of new asset acquired or constructed. ​ </s>