Amendment of section 54F

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....e provisions of sub-section (4), where, in the case of an assessee being an individual or a Hindu undivided family" shall be substituted; (ii) after the words "period of one year before or", the words "two years" shall be inserted; (iii) in the Explanation, - (A) clause (i) shall be omitted; (B) in clause (ii), the brackets and figures "(ii)" shall be omi....

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....section 139] in an account in any such bank or institution as may be specified in, and utilised in accordance with, any scheme which the Central Government may, by notification in the Official Gazette, frame in this behalf and such return shall be accompanied by proof of such deposit; and, for the purposes of sub-section (1), the amount, if any, already utilised by the assessee for the purchase or....