Capital gains reinvestment conditions govern qualifying deposits, declarations, certificates and proportional treatment of enhanced compensation. Amendments expand eligible equity share treatment to include shares from an eligible issue and deny a separate deduction when such cost is used for exemption. Deposits of transfer consideration as qualifying new assets require a written declaration against borrowing, attested filing with the return, and a post lock in institutional certificate; borrowing on the deposit is deemed conversion into money. Where additional compensation or consideration from compulsory acquisition or government approved transfers is enhanced, depositing that additional amount within the prescribed time yields proportional exemption of the gain, subject to revival of tax if the relevant asset is disposed of within the lock in.