You are limited to two or three years from the original asset transfer date, as stated below:
Maximum period of 24 months- if capital gains are under U/S 54, 54B, or 54 F (as determined by depositor in Form A).
Maximum period of 36 months- in case the capital gains are under U/S 54, 54 D, 54 F, 54 G, and 54 GB (as reported by the depositor in Form A).