Section 54 capital-gains deposit requirement limits exemption for conjoined homes to timely utilised amounts, with consequential statutory interest.

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....Unutilised capital gains claiming section 54 exemption must be deposited in the Capital Gains Account Scheme by the section 139(1) return-filing date where they have not been used for eligible residential investment. Exemption remains available only for gains utilised by that date; later payments do not qualify. This limitation applies even where two adjacent residential units are treated as one residential unit. The exemption was restricted to timely utilised gains, and interest under sections 234B and 234D was sustained as consequential and mandatory.....