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of <h1>Claim Capital Gains Tax Exemption by Using Capital Gains Deposit Account Scheme for Future Property Purchase or Construction.</h1> If capital gains from the transfer of land or buildings are not fully utilized for purchasing or constructing new property by the income tax return filing date, exemption can be claimed by depositing the unutilized amount into a Capital Gains Deposit Account Scheme. The funds can later be withdrawn to purchase or construct new property within a three-year period to maintain the exemption benefit.
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