Section 54EE(1)

(1) Where the capital gain arises from the transfer of a long -term capital asset (herein in this section referred to as the original asset ) and the assessee has, at any time within a period of six months after the date of such transfer, invested the whole or any part of capital gains in the long -term specified asset, the capital gain shall be dealt with in accordance with the following provi sions of this section, namely: -