#section 54
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Income Tax
Income Tax
Date of possession is considerable as actual purchase date for claiming exemption u/s 54
Income Tax
Income Tax
Exemption u/s 54 to extent of non-deposit of unutilized amount in ‘Capital Gain Account Scheme’ not available
Income Tax
Income Tax
Section 54 Exemption- Allotment Letter date can be treated as Acquisition date
Corporate Law
Corporate Law
Amendments related to Capital Gain in Union Budget 2023-Simplified
Income Tax
Income Tax
Section 50AA – Important Changes in Capital Gain with Effect from 1st April 2023
Income Tax
Income Tax
Impact of Section 54/54F for founder of Startup who Sell Equity & Purchase residential house
Income Tax
Income Tax
Capital Gain Exemption under Section 54
Income Tax
Income Tax
Budget 2023 restricts section 54 & Section 54F exemption limit to Rs. 10 Crore
Income Tax
Income Tax
Section 54 exemption eligible on brokerage for purchase of house property & on architect fees
Income Tax
Income Tax
Section 54 exemption not Allowable if Builder not Started Construction
Income Tax
Income Tax
Representation against Extension of time limit under section 54 to 54GB without extension of Income Tax Return due date
Income Tax
Income Tax
Capital gain exemption u/s 54 not deniable as investment made within time limit specified u/s 139(4)
Income Tax
Income Tax
Section 263 cannot be invoked for non-verification in year of transfer of utilization of amount deposited in Capital Gain Account
Income Tax
Income Tax
Denial of deduction u/s 54 for mere technical breach is unjustified
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.
