#section 54
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Extension of time limit for compliance under section 54 to 54GB

Benefit u/s 54 available as total capital gain utilized for acquisition of new house

High Court rules on Advance Payment to claim section 54 Exemption

Capital Gains on Transfer of Residential House Property – Section 54 Exemption

Deduction u/s 54 is eligible in respect of more than one property

Section 54/54F exemption – Flat Booking Vs. Possession

Additional evidence cannot be rejected for mere non-conformity with Rule 46A

Section 54 of Income Tax Act, 1961

Deduction u/s 54 was allowable in case capital gains were utilized within time specified but sale deed was not registered

Section 54 deduction – ITAT restores matter to AO

Note on Section 54 of the Income Tax Act

Section 54F exemption not eligible if Construction of House not Completed Within 3 Years

Section 54 Capital Gain Exemption cannot be claimed for Multiple Flats

Exemption u/s 54 for amount invested till the date of filing of belated return
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.
