Amendment of section 54B

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Full Text of the Document

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...., where the capital gain arises" shall be substituted; (b) for sub-section (2), the following sub-section shall be substituted, namely :- "(2) The amount of the capital gain which is not utilised by the assessee for the purchase of the new asset before the date of furnishing the return of income under section 139, shall be deposited by him before furnishing such return [such deposit ....