#Section 54D
Log in to FollowLatest Section 54D updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Section 54 Relief Upheld as Property Reinvestment Delay Beyond Assessee’s Control

Tax Treatment of Income from Salary in Brief

Delay in filing return of income due to late communication of deduction of TDS condoned

ITAT Bangalore Remands Section 54 Exemption Case for Review

Key changes and precautions taken in filing income Tax Return

No Capital Gain Tax on Shares Transferred as Gift: Bombay HC

Exemption under capital Gain: Section 54, 54B, 54D, 54EC, 54F, 54G & 54GA
![Capital Gains Exemptions [Section 10(37), 54, 54B, 54D]](https://taxguru.in/wp-content/uploads/2026/07/Income-Tax-1.jpg)
Capital Gains Exemptions [Section 10(37), 54, 54B, 54D]

AO directed to examine leasehold or complete right over property vis-à-vis applicability of section 50C

Non-compliance inspite of repeated notices led to gross negligence hence cost of Rs. 2,000/- imposed

Representation against Extension of time limit under section 54 to 54GB without extension of Income Tax Return due date

Extension of time limit for compliance under section 54 to 54GB

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

Representation to FM on Concerns of Chartered Accountants
Explore the latest Section 54D 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.
