Capital Gains Deposit Account preserves exemption when unutilised gains are deposited by return filing and used within prescribed period. If by the date of filing the return the capital gain from sale of a residential house is not fully utilised for purchasing or constructing another house, the taxpayer can avail the exemption by depositing the unutilised amount into the Capital Gains Account Scheme; amounts deposited under the Scheme must be utilised for purchase or construction of the residential house within the specified period.