Capital gains deposit deadline extended to July 31 for taxpayers filing June 30 returns to preserve exemption. Taxpayers required to file returns by June 30 are granted an extension to July 31, 1988, to deposit unutilised capital gains in specified banks under the Capital Gains Accounts Scheme, 1988 so as to preserve the capital gains exemption; such deposits will be treated as timely and no interest or penalty is to be levied.