#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.

ITAT Grants Section 54F Exemption Despite Non-Deposit in Specified Account

No Transfer Under Section 2(47) for Immovable Property Contract Without Consideration

Sections 54 & 54F Apply to One Residential House Unless Adjacent Units Form a Single Unit

ITAT allows Section 54F Deduction for Construction on Land Owned by Mother

Denial of exemption u/s. 54B for purchase of agricultural land in name of wife not justified

Exemption Under Section 54F Allowed Even If Claimed Post section 148 notice

Deduction u/s. 54F admissible even is sale deed executed after period of two years

Taxability of Capital Gains Under a Joint Development Agreement

Triplex flat constitutes a single residential unit for Section 54 Exemption: ITAT Mumbai

Section 54F Exemption denied for delay in Construction Beyond Statutory Timeline

Section 54F Exemption allowed on Land Purchased Beyond 2 Years for Residential House Construction

Real Estate Taxation Simplified: Rollover Benefits Post-Budget 2024

Section 54F Exemption Allowed Despite Wife’s Name on Property Title; ITAT Deletes Addition of ₹168.55 crore unexplained cash credit

Addition u/s. 68 not sustained as initial onus of proving identity, creditworthiness and genuineness discharged
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.
