Compulsory acquisition enhanced compensation: capital gain reduced if replacement agricultural land bought within prescribed period. Amendment inserts sub section (2) in Section 54B providing that where compulsory acquisition compensation is enhanced, the unadjusted capital gain (the lesser of the gain computed with enhanced compensation not excluded under sub section (1) and the gain attributable to the enhancement) will be offset by purchase of agricultural land within a prescribed period: if the unadjusted gain exceeds the cost of the acquired land the excess is charged as income and the land's cost is nil for computing any gain on its disposal within a further limited period; if equal to or less, the unadjusted gain is not charged and the land's cost is reduced accordingly for that limited period.