Sec 45(2) conversion of capital asset into SIT

Read section 45(2) for proper knowledge of conversation
Investments in capital gain returns by the assessee will be utilized for computation in the year wherein such converted capital asset is sold.
The complete value will be determined as fair market value as on the date of conversionC
cost indexation will be computed until the year of conversion

Thanks mam this thing I know but I just want to know is there any other legal procedure to convert capital asset into stock in trade