#section 54
Log in to FollowLatest section 54 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Capital Gain Tax Exemption – Date of Acquiring New Property

Benefit under Budgetary Support Scheme not available to unit undergoing relocation, expansion & change of ownership

Exemption u/s 54 Cannot Be Denied for Non-Compliance with 54(2)

Sec. 54F Capital Gain Exemption Applies to Overseas Property Purchase Pre-2014 Amendment

CESTAT Upholds Redemption Fine and Penalty for Import License Non-Compliance

Right to sue for damages is capital receipts hence not taxable

CESTAT dismissed appeal for enhancement of redemption fine & penalty

CESTAT dismisses appeal for Fine/penalty Enhancement for Imported Used Clothing

Benefit of indexed cost of acquisition available based on payments dates

Refunds under GST: Analysis of relevant provisions & important judgments

Delhi HC Quashes Income Tax Notice Due to Failure to Note Disclosures in ITR

Date of handing over of possession of new property relevant for deduction u/s. 54

EPFO not liable to deduct TDS as rent free accommodation not provided to employees

Expense incurred to remove impediments/ encumbrances allowable as cost of improvement
Explore the latest section 54 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
