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    <title>Insertion of new section 54H</title>
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    <description>Where an original asset is transferred by compulsory acquisition and compensation is not received on the date of transfer, the period for acquiring the new asset or for depositing/investing the capital gain shall be reckoned from the date of receipt of such compensation; a transitional extension gives claimants an additional limited window where compensation was received before the transitional cutoff.</description>
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      <description>Where an original asset is transferred by compulsory acquisition and compensation is not received on the date of transfer, the period for acquiring the new asset or for depositing/investing the capital gain shall be reckoned from the date of receipt of such compensation; a transitional extension gives claimants an additional limited window where compensation was received before the transitional cutoff.</description>
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