Is the benefit of depositing amount of capital gains in capital gain account scheme is available to claim exemption under section 54B?

Is the benefit of depositing amount of capital gains in capital gain account scheme is available to claim exemption under section 54B? https://www.taxtmi.com/manuals?id=3450 Deposit of unutilised capital gain in the Capital Gains Deposit Account Scheme allows the taxpayer to claim the exemption relating to transfer of agricultural land if the proceeds remain unutilised at the date of filing the return; the deposited funds may then be withdrawn to purchase new agricultural land within the prescribed time limit to qualify for the exemption. en-us Fri, 08 Dec 2023 14:23:00 +0530 Fri, 08 Dec 2023 14:23:00 +0530 TaxTMI RSS Generator Is the benefit of depositing amount of capital gains in capital gain account scheme is available to claim exemption under section 54B? https://www.taxtmi.com/manuals?id=3450 Deposit of unutilised capital gain in the Capital Gains Deposit Account Scheme allows the taxpayer to claim the exemption relating to transfer of agricultural land if the proceeds remain unutilised at the date of filing the return; the deposited funds may then be withdrawn to purchase new agricultural land within the prescribed time limit to qualify for the exemption. Manuals Income Tax Fri, 08 Dec 2023 14:23:00 +0530 https://www.taxtmi.com/manuals?id=3450