#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.

Deduction u/s 54F allowed on house purchased in wife’s name: ITAT

Construction of new residential house to its existing residence qualifies for deduction u/s. 54F

Multiple sales proceeds and Section 54F of Income Tax Act, 1961

Simplified Summary of Landmark Capital Gain Tax Cases: Part B

Capital Gain Tax Exemption on Residential Property: Landmark Judgments – Part A

Addition of ₹ 9 Lakh was treated as unexplained for unexplained cash deposits

Matter remanded to CIT(A) as new evidences furnished for section 54f exemption

Capital Gain Exemption under section 54F on Investment in Multiple Units

Disallowance of deduction u/s. 54F merely due to delay in completion of construction not justifiable

Denial of Capital Gain Exemption u/s 54F for Property Described as “Makaan” Justified Due to Brick-Kiln Construction

Exemption u/s. 54F admissible in respect of only one residential property: Delhi HC

Income Tax Implications on Sale of Property in India

Deduction u/s. 54EC admissible as nexus between advance from sale of property and investment in NHAI bonds established

Exemption u/s. 54F available to joint residential house when two houses constitutes single unit
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.
