Capital gains are excluded under sections 54, 54B, 54D, 54F, 54G, and 54GA if they are reinvested in certain assets within the designated time frame. The net consideration or capital gain (as defined by sections 54F and 54GB) must be deposited in CGAS if it is not reinvested prior to the filing of income tax returns. However, under sections 54 and 54F, sums greater than ₹10 crore are not eligible for CGAS deposit.