Amount unutilised in capital gain account scheme for which exemption claimed u/s 54 shall be treated as long-term capital gain, if
A
2 years have expired from the date of transfer
B
2 years have expired from the date of deposit
C
3 years have expired from the date of transfer
D
3 years have expired from the date of deposit
Correct Answer: 3 years have expired from the date of transfer