Capital Gain Account Scheme

1. Due dates are extended but there is no clear mandate towards an extension for the deposit of CGAS. 
2. Sale proceeds should be deposited within the due date specified u/s 139(1) which is 31st July 2019. This due date was extended till 31st August 2019. It cannot automatically extend the due date for deposit of capital gains u/s 139(1). 
3. The counter-argument could be "since assessees were allowed extended time for filing their return and deposit of amount is closely connected with filing of return as once after the deposit of amount return of income will be filed, hence it would put unnecessary burden on the assessee to deposit before 31st July even though they were allowed a time limit up to 31st August" . This angle could also be possible. 
4. However to avoid any mishap in the future and to be on the safer side it is better to deposit the amount before 31st July. 
Please correct me if the above interpretation has an alternative view.

Before due date of filing return u/s. 139(1), which is 31.07.2019.