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What is capital gain bank account

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(Querist)
01 October 2023 what is capital gain bank account and why it is opened .
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
01 October 2023 You are allowed to open a CGAS account only if you are unable to invest it in a house before the due date for filing income tax return (July 31 after the given assessment year). This scheme was started in 1988, and the account can be opened in any of the 28 banks notified by the government.
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