Capital gains exemption available where unutilised gains are deposited in a Capital Gains Deposit Account Scheme and later reinvested. Capital gains exemption is available where gains from transfer of land or building are not utilised for purchase or construction before filing the return and the unutilised amount is deposited in the Capital Gains Deposit Account Scheme; deposited funds can be withdrawn later to purchase or construct the new property within the statutory reinvestment time-limit, allowing the taxpayer to claim the exemption provided the deposit complies with prescribed conditions.