#section 54
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No Section 54 exemption on Gain on Sale of industrial plot of land with office-cum-residential structure

ITAT allows Section 54 Exemption on Notional value of Flat to be constructed in future time

Section 54 deduction allowable for investment within time limit prescribed u/s 139(4)

Section 54F Deduction not deniable for mere mention of Name of Spouse in Purchase deed

Section 54 exemption eligible on Expense for making house habitable

Section 54 Deduction available on incomplete construction too consideration received used for constructing a residential house

Exemption under Section 54 of Income Tax Act, 1961

Section 54/54F: Several Independent Units Can Constitute ‘A Residential House’?

Section 54F- Source of funds is irrelevant & Possession date is Purchase date

Exemption under section 54, 54B, 54D, 54EC, 54F, 54G & 54GGA

Section 54 exemption cannot be denied for delay in possession due to builder’s fault

Section 54 : Allotment date is Relevant to Compute Holding Period

Section 54 exemption eligible on multiple residential houses before A.Y. 2015-16

Section 54 & 54F of Income Tax Act-Capital Gains Exemption
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.
