Exemption u/s. 54 - outer limit for the purchase or construction...

Exemption u/s. 54 - outer limit for the purchase or construction of the new asset 54(2) - it can safely be gathered that the conscious, purposive and intentional providing by the legislature of “date of furnishing the return of income u/s 139” cannot be substituted and narrowed down to Sec.139(1)- time limit provided for filing of the ‘return of income’ will include return u/s 139(4) as well as the revised return u/s 139(5)