#section 54
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Income Tax
Income Tax
No deduction U/s. 54F for amount not invested in CGAS within period U/s. 139(1) or 139(4)
Income Tax
Income Tax
Even if a residential house consists of several independent units- Deduction U/s. 54 / 54F can be claimed
Corporate Law
Corporate Law
Exemption U/s 54 available on amount invested despite non-completion of construction by builder within prescribed time
Income Tax
Income Tax
Section 54/54F exemption not available if house purchased is not for residence of the Assessee
Income Tax
Income Tax
Final occupation date to calculate Purchase date for section 54F exemption allowed
Income Tax
Income Tax
Section 54/ 54F benefit cannot be denied for mere non registration of sale deed
Income Tax
Income Tax
Section 54 not prescribe any condition vis-a-vis commencement of construction
Income Tax
Income Tax
Sec. 54 ITAT allows capital gain exemption despite investment in Term Deposit A/c Instead of Capital Gain Scheme A/c
Income Tax
Income Tax
Section 54 exemption cant be denied for delayed cheque deposit by builder
Income Tax
Income Tax
Deduction U/s. 54 allowable on sale consideration invested one year before sale of property
Income Tax
Income Tax
Trust for sole benefit of an individual can claim section 54F deduction
Income Tax
Income Tax
Section 54/ 54F: no requirement of investment in new residential house in India prior to 01/04/2015
Income Tax
Income Tax
Assessee allowed Deduction U/s. 54 depsite non completion of construction within 3 years
Income Tax
Income Tax
S. 54 benefit available for cost of house acquired despite non-payment
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.
