We sold a residential property in June 2019. However, a new property could not be purchased against it by the due date of September 2021. The entire capital gains amount was deposited in SBI Cap Gains Account Scheme (CGAS) in July 2020. I have been told that the capital gains amount will be considered as taxable income in the financial year 2022-23. SBI is now asking for an authority letter from the tax assessing officer before allowing the assessee to withdraw the amount deposited under CGAS.