Compulsory acquisition compensation delay extends capital gains reinvestment timelines from actual receipt date, not transfer date.

Extension of the time limit for acquiring a new asset, investing capital gains, or depositing the amount applies where an asset is transferred by compulsory acquisition and compensation is not received on the date of transfer. The relevant period begins from the date of actual receipt of compensation. The provision operates as an overriding rule against the corresponding capital gains exemption provisions. Under the earlier law, the same extension applied with a stated exception for sections 54G and 54GA, and a special relaxation existed for old compensation cases.

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