Capital gain account - withdrawn amount not utilized within 60 days

Depends upon the year of selling original property and chances of purchasing another property, one can decide about taxability.

Original asset was sold in May 2022. Capital gain account opened in June 2023. The amount was withdrawn in April 2024 and it has been returned now. Since it is more than 60 days since withdrawal, shall I pay the taxes now from the money returned to me? I am fine to pay the taxes as I dont think I will construct a new house within the available duration.

Yes, advisable.