Extension of time for capital gains reinvestment: deadlines start from receipt of compensation, not original transfer. Extension under section 54H treats the date of receipt of compensation as the commencement point for calculating the prescribed periods for acquiring replacement assets or depositing capital gains amounts, allowing acquisition or deposit in the previous year in which compensation is received or until the due date for filing that year's return; the extension does not apply to relief under sections 54G or 54GA.