#section 54
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Income Tax
Income Tax
Section 54/ 54F Flat booked with builder can be considered as construction of flat
Income Tax
Income Tax
Sec 54F not prescribe any condition as to date of commencement of construction of new house property
Income Tax
Income Tax
Exemption u/s 54EC allowable to legal owner of property as per registered sale deed
Income Tax
Income Tax
Exemption u/s. 54 is available even in respect of two house property / flats
Income Tax
Income Tax
Sec. 54 Cost of residential house includes cost of furniture if it forms part of house Purchase
Income Tax
Income Tax
Deduction U/s. 54 despite non completion of Flat Construction by developer
Income Tax
Income Tax
All apartments received under development agreement would become one house for claim of section 54F/54
Income Tax
Income Tax
Clarify whether acquisition of residential flat in ‘OAS’ is ‘purchase’ or ‘construction: ICAI
Income Tax
Income Tax
Clarify Section 54 and 54F – Capital gains exemption in case of investment in ONE residential house property in INDIA: ICAI
Income Tax
Income Tax
ICAI suggests Certification of deductions claimed U/s. 54, 54F, 54EC etc
Income Tax
Income Tax
Exemption u/s 54 not to be denied due to delay in completion of project beyond control of assessee
Income Tax
Income Tax
Acquisition of flat in under construction building should be considered as Construction and not Purchase
Income Tax
Income Tax
Deduction U/s. 54 can be claimed for House purchased in wife’s name
Income Tax
Income Tax
Allowability of Investment in new asset after furnishing of return U/s. 54
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.
