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Ask Money Today: How does Capital Gains Account Scheme work in buying a house property? It is required to utilise capital gains amount towards acquisition of property before filing of ITR. If you don t, then this amount should be deposited in Capital Gains Account Scheme (CGAS) account opened in any bank My friend had sold the property and kept the money in capital gains account and now he is buying a new property. He got to know that the bank directly transfers the amount from capital gains account to the seller s account from whom one has bought the property. The property value is somewhat less than the capital gains amount and he wants to utilise the remaining amount from CG account to pay for the stamp duty. He asked the bank about the process, but their reply was confusing. It seems they also lack clarity. Please advise the legal process around it? ....