#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: A Hidden Boon to Save Tax on Capital Gains

ITAT Denies Section 54F Exemption for Mother’s Property

No Section 271(1)(c) Penalty for Section 54F exemption claim with conflicting views

Penalty u/s 271(1)(c) Not Sustainable for Bona Fide 54F Claim Delayed by Builder Default: ITAT Delhi

Exemption u/s. 54F and 54B cannot be denied solely on ground of non-adherence to strict time limits

Section 54F deduction allowed as funds utilized within extended period vide CBDT Circular 11/2023

Deduction u/s 54F was allowable even if construction of new house commenced before sale of capital asset

Tax Implications on Sale of Jointly Held Properties

Reference to special audit without satisfying condition u/s. 142(2A) is arbitrary

ITAT Bangalore quashes Section 263 Order on Section 54F Deduction

Exemption Under Section 54F Allowed Despite Technical Non-Compliance

Section 54F Deduction Allowed Despite 31-Day CGAS Deposit Delay: ITAT Delhi

ITAT clarifies distinction between joint & absolute ownership for Section 54F

ITAT Jaipur Clarifies ‘Ownership’ Under Section 54F in Capital Gains Dispute
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.
