Issue u/s 54f w.r.t inheritence

"assessee dead after claiming deduction u/s 54f"

So did he invested the amount under capital gain scheme?

"will the Son be binding under the restrictions of Section 54F i.e not purchasing a residential house, not cunstructing a residential house for a period of 3 years."

So the amount has not been invested and is/was in cap gain scheme. Is it so?

IF then I'd like to cite

Circular No. 743

"The matter has been considered by the Board and it is clarified that in such cases the said amount cannot be taxed in the hands of the deceased. This amount is not taxable in the hands of legal heirs also as the unutilised portion of the deposit does not partake the character of income in their hands but is only a part of the estate devolving upon them."

https://www.incometaxindiapr.gov.in/incometaxindiacr/contents/CBDTFiles/Circulars/CBDTLaws/HTMLFiles/sec54_743_96.htm