#section 54
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Income Tax
Income Tax
Make acquisition of more than one house eligible for exemption u/s 54 – ICAI
Income Tax
Income Tax
ICAI suggests Certification of deductions claimed U/s. 54, 54F, 54EC etc
Income Tax
Income Tax
Residential unit of 8ft x 8 ft dimensions cannot be treated as Building – Section 54
Income Tax
Income Tax
Section 54/54F – Amount paid towards booking is to be treated towards ‘construction’
Income Tax
Income Tax
Penalty on Undisclosed Income unearthed during Search & Survey
Income Tax
Income Tax
Benefit U/s. 54 / 54F on property jointly held by assessee with wife for Security Purposes
Income Tax
Income Tax
No concealment penalty for denial of exemption U/s. 54F for non completion of purchase deal due to dispute
Income Tax
Income Tax
For availing exemption u/s. 54F approval of building plan is not necessary
Income Tax
Income Tax
Income Tax Circular No. 471 dated 15-10-1986
Income Tax
Income Tax
Allotment Letter date can be date of acquisition for Calculating Long Term Capital Gain
Income Tax
Income Tax
Deduction U/s. 54F not allowable if constructed house are not habitable
Income Tax
Income Tax
HC upholds long term capital gain exemption prior to set off of long term capital loss
Income Tax
Income Tax
S. 54 Exemption available on Acquisition of new flat in exchange of old flat
Income Tax
Income Tax
Sec. 54 Expression ‘a residential house’ cannot be interpreted as ‘a single residential unit’
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.
