#section 54
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Income Tax
Income Tax
Full Section 54F exemption despite purchase in joint name
Income Tax
Income Tax
Exemption U/s. 54 cannot be denied for investment in joint name
Income Tax
Income Tax
Deduction u/s 54 can be claimed even if only land appurtenant to residential house is sold
Income Tax
Income Tax
Reduce 3 Year limit under section 54, 54B, 54D and 54F to 2 Years
Income Tax
Income Tax
Letter of allottment date must be taken as date of holding asset
Income Tax
Income Tax
Exemption U/s. 54F cannot be denied merely because capital asset was purchased in individual name of coparcener of HUF
Income Tax
Income Tax
Section 54F exemption on investment out of borrowed funds, in the name of Karta by HUF & On Renovation of Existing Unit
Income Tax
Income Tax
Multiple houses in single residential complex constitutes “a residential house” for Section 54/ 54F
Income Tax
Income Tax
S.54 Exemption despite non completion of new Property Purchase deal
Income Tax
Income Tax
Sec. 54 Utilization of capital gains in purchase of residential house sufficient to claim
Income Tax
Income Tax
Mere Non Completion / Registration cannot be the reason for denying benefit U/s 54F
Income Tax
Income Tax
S. 54 Only Unspent amount is taxable after the specified period
Income Tax
Income Tax
S. 54 deduction eligible if construction not completed due to litigation
Income Tax
Income Tax
Expense to make House habitable, eligible for exemption 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.
