Assessee claimed deduction under S. 54F against deposit of amount in Capital Gain Account Scheme. AO rejected the claim for deduction on ground that assessee did not deposit amount in said scheme before expiry of time period provided under S. 139(1) of the Act. Tribunal held that S.54/54F  states  that unutilised portion of capital gain on sale of capital asset should be deposited before date of furnishing return of tax under S. 139 of the Act  accordingly the amount deposited  before expiry of date of filing of return u/s 139(4) is entitle to exemption. (AY. 2013-14)