https://www.taxtmi.com/manuals?id=3492 Exemption under section 54F is withdrawn where the replacement asset is disposed of within the prescribed holding period, reducing the asset's cost by the previously exempted capital gain and classifying the subsequent gain by holding period; unutilised deposits in a capital gains account scheme become taxable as capital gain in the year the utilisation period lapses, retaining the original gain's character. en-us Fri, 08 Dec 2023 14:52:00 +0530 Fri, 08 Dec 2023 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3492 Exemption under section 54F is withdrawn where the replacement asset is disposed of within the prescribed holding period, reducing the asset's cost by the previously exempted capital gain and classifying the subsequent gain by holding period; unutilised deposits in a capital gains account scheme become taxable as capital gain in the year the utilisation period lapses, retaining the original gain's character. Manuals Income Tax Fri, 08 Dec 2023 14:52:00 +0530 https://www.taxtmi.com/manuals?id=3492