Section 54F of the Income Tax Act, 1961 — Capital gains — Exemption — In case of long term Capital gain arising from sale of property, deduction under section 54F would be available to assessee in respect of payment towards purchase of new residential house upto due date of filing of return of income prescribed under section 139(4) and not under section 139(1) — Smt. Vatsala Asthana vs. Income tax Officer [2019] 179 ITD 297 (Delhi—trib)