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

Section 54F Relief Allowed in Reassessment: ITAT Treats JDA Flats as Investment

Section 54F Allowed Even When Property Purchased in Sister’s Name – Subsequent Gift Validates Claim

Section 54F Deduction Allowed as Investment in Under-Construction Property Treated as Construction

Bombay HC Quashed Assessment Order as No SCN Issued Under Section 69

Flat Received on Tenancy Surrender Not Taxable U/s. 56(2)(x) & Section 54F Exemption allowed

Sec 54 Benefit Upheld – Investment Within Time Sufficient, Possession Delay Not Fatal

Section 54F Deduction Allowed as Multiple Flats Treated as Single Residential Unit: ITAT Mumbai

Gift of property to wife not colourable device to taint claim of exemption u/s. 54F

Reassessment Quashed – Notice U/s 148A(b) Invalid for Granting Less Than Mandatory 7 Days to Reply

ITAT Deletes ₹50 Lakh On-Money Addition; Section 54F Issue Remanded to check Commercial Use

FMV of flat received on surrender of tenancy right will be cost of acquisition

ITAT Pune Allowed Section 54F Deduction as Entire Sale Proceeds Invested Within Time

Section 263 Upheld Due to Lack of Enquiry on Section 54F Claim & Foreign Property Ownership

Section 54 Exemption Allowed – Possession Date of Under-Construction Flat Relevant, Not Agreement Date – ITAT Mumbai
Explore the latest Section 54F 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.
