Capital gains query

Sec 54 & 54f exempts only LTCG so in that case amt not utilised wld b ltcg.

Sec 54 B deals with the transfer of agricultural land used for 2 years or more, so in that case stcg or ltcg are exempt according to the case . So if the gain is stcg & amt not utilsed within time period then it will be taxed as stcg.

But Sec 54 & 54 F deals only with LTCG so in that case any amt deposited in CGAS & not utilised in the time period will be taxable as LTCG. For stcg no exemption of 54 & 54F.