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    <title>Late Deposits in Capital Gain Account Ineligible for Section 54 Deduction if Made After Section 139(1) Deadline.</title>
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    <description>Disallowance of exemption u/s 54 - The assessee shall not be entitled for deduction u/s 54 on the amount, which has been deposited in capital gain account maintained with the bank beyond the due date of furnishing of return of income u/s 139(1) of the Act</description>
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      <description>Disallowance of exemption u/s 54 - The assessee shall not be entitled for deduction u/s 54 on the amount, which has been deposited in capital gain account maintained with the bank beyond the due date of furnishing of return of income u/s 139(1) of the Act</description>
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