Special deposit account for sec. 54

dear friend a capitain account account scheme is maintained by all shedule banks like sbi and pnb, bank of india etc. if u want to claim exemption then it is mandotary to deposit amount in that scheme or either purchase a qualified assets before due date.u can not claim exemption after the due in case u purchase a assets after due date.

regards

tarun rustagi

 Agree with  tarun