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<h1>Capital Gains Account deposits mandatory for income tax exemptions under Sections 54, 54B, 54D, 54F, 54G, 54GA, 54GB</h1> Deposits under the Capital Gains Accounts Scheme, 1988 may be made by any eligible depositor intending to claim exemption from capital gains tax under sections 54, 54B, 54D, 54F, 54G, 54GA or 54GB of the Income-tax Act. Such deposits are a precondition for availing the specified tax benefits when the capital gains are not immediately reinvested in the prescribed assets. The deposits must be made and maintained strictly in accordance with the provisions and procedural requirements of the Scheme, and the availability of the exemption is contingent upon compliance with these Scheme conditions.