Understanding Capital Gain Account Withdrawals After 3 Years: Section 58[4][f] Proviso Explained with Tax Implications.

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....Withdrawal of unutilized amount from the Capital Gain Account Scheme after 3 years - Proviso appended to Section 58[4][f] has to be read as a whole along with the Clauses [a] and [b] therein which would explain the real intendment of the phrase “not utilized wholly or partly” - Withdrawal allowed subject to deduction of Tax....