https://www.taxtmi.com/article/detailed?id=1987 Capital gain exemption under Section 54 distinguishes utilisation and deposit timings: utilisation of the full capital gain within the extended return-filing period can satisfy the exemption requirement, but any deposit into the capital gain account must be made by the normal return filing due date; delayed deposits after that due date cannot substitute for timely utilisation. en-us Sat, 29 Dec 2012 06:40:09 +0530 Sat, 29 Dec 2012 06:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1987 Capital gain exemption under Section 54 distinguishes utilisation and deposit timings: utilisation of the full capital gain within the extended return-filing period can satisfy the exemption requirement, but any deposit into the capital gain account must be made by the normal return filing due date; delayed deposits after that due date cannot substitute for timely utilisation. Articles Income Tax Sat, 29 Dec 2012 06:40:09 +0530 https://www.taxtmi.com/article/detailed?id=1987