Held that outer limit for the purchase or new construction of the new asset as per section 54F(4), is the date of furnishing of the return under section 139 of the Act. Since the assessee has appropriated the amount of the net consideration of the property sold by her for purchase of new residential property before the date contemplated in section 139(4), deduction is allowable. Expenditure incurred after purchase of new house for rendering it habitable is eligible for deduction. (AY. 2012-13)