#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.

No Section 54F Deduction on LTCG Without Proof of House Construction: ITAT Pune

ITAT Indore Deletes Addition for Property Investment, Accepts Loan from Brother & Wife’s Payment as Sources

ITAT Remands Section 54F Exemption Dispute: Directs Assessing of Residential Status of Properties

ITAT Quashes PCIT Order on Section 54F Deduction for House on Agricultural Land

Co-Ownership Doesn’t Always Mean Joint Tax Responsibility

ITAT Allows Section 54F/54B Deductions for Investments Before Filing Belated Return

Section 54 Deduction Allowed if Construction Begins Within 3 Years: ITAT Bangalore

No Capital Gains for Joint Owner Without Beneficial Ownership: ITAT Mumbai

Writ dismissed as alternate and efficacious remedy available: Bombay HC

ITAT denies Section 54 exemption for delay in investment in new residential property

Revenue cannot discriminate between co-owners involved in same transaction

Mere non-residential use would not render a property ineligible for Section 54F

Big Land, Small House, Big Exemption: Section 54/54F Exemptions

Section 54F Deduction Cannot Be Denied for Delay in Flat Handover if Compliances Are Met
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.
