Capital gains on transfer of foreign exchange assets not to be charged in certain cases

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....long-term capital gains arise from the transfer of a foreign exchange asset (the asset so transferred being hereafter in this section referred to as the original asset), and the assessee has, within a period of six months after the date of such transfer, invested ^2[****] the whole or any part of the net consideration in any specified asset ^3[****], or in any savings certificates referred to in c....

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....this sub-section,- (i) "cost", in relation to any new asset, being a deposit ^5[****] referred to in sub-clause (iii), or specified under sub-clause (v), of clause (f) of section 115C, means the amount of such deposit; (ii) "net consideration", in relation to the transfer of the original asset, means the full value of the consideration received or accruing as a result of the tran....