Deemed Capital Gains - Exemption U/s. 54F

The assessee has sold the vacant site on 13.04.18 and claimed exemption U/s. 54F by investing in Capital Gains Scheme Account.

But he could not buy the property with in the stipulated time as per section 54F due COVID Pandemic.  Hence, it is taxable during the AY: 2022-23 as Deemed Capital Gains.

Whether he can claim Exemption U/s. 54F on Deemed Capital Gains.