Amount unutilised in capital gain account scheme for which exemption claimed u/s 54 shall be treated as long-term capital gain, if

3 years have expired from the date of deposit

2 years have expired from the date of transfer

2 years have expired from the date of deposit

3 years have expired from the date of transfer

Amount unutilised in capital gain account scheme for which exemption c

1.	Amount unutilised in capital gain account scheme for which exemption claimed u/s 54 shall be treated as long-term capital gain, if
A.	2 years have expired from the date of transfer
B.	2 years have expired from the date of deposit
C.	3 years have expired from the date of transfer
D.	3 years have expired from the date of deposit
Answer» D. 3 years have expired from the date of deposit