Extension of time for capital gains reinvestment where compulsory acquisition delays receipt of compensation, time runs from receipt. Section 89 provides that where an original asset is transferred by compulsory acquisition and compensation is not received by the date of transfer, the period for acquiring a new asset or depositing or investing capital gains in the specified bank or institution is to be reckoned from the date of receipt of compensation, notwithstanding the time limits in sections 82-86.