Taxability of unutilised capital gains deposit clarified: unutilised amounts on death are estate property, not taxable as heirs' income. Where an individual assessee dies before the expiry of the stipulated utilisation period for deposits made under the Capital Gains Accounts Scheme, the unutilised deposit amount is not taxable in the hands of the deceased or in the hands of the legal heirs; the unutilised portion does not become income of the heirs but remains part of the deceased's estate devolving upon them.