Capital gain tax investment

Time limit to open CG deposit account would the up to the due date of filing of ITR. So account can be opened anytime before the due date of filing of ITR (for AY21-22 due date is 30th Sep instead of 31st July)

Refer rule 4(4) of Capital Gains Accounts Scheme, 1988.

Here is the link: https://www.incometaxindia.gov.in/pages/rules/capital-gains-accounts-scheme.aspx