#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 54/54F deduction on purchase of two adjacent & joint flats: ITAT Restores Case

Deduction u/s 54F not eligible as flats not hold for minimum period of 3 years

Assessee’s Valuation Report cannot be discredited without DVO’s Report

ITAT Remands Matter to AO for Deduction Claim under Section 54F

Section 54F Deduction Granted: New House Purchase within Two Years of Asset Transfer

Partial interest cannot be considered as full ownership to deny Section 54F exemption

Capital Gain Exemption – Absolute Ownership of Property

Addition u/s. 68 unsustainable as genuineness of depositors proved

Flat Holding Period for Section 54F Deduction reckoned from allotment letter date

Consider Agreement Date for Capital Gains and Section 54/54F Exemption: SC

Amendment to section 54F restricting investment in property to India is not retrospective

Tax Savings via Section 54F on Sale of Non-Residential Properties

Reassessment based on change of opinion without any tangible new information unsustainable

Sec. 54F Capital Gain Exemption Applies to Overseas Property Purchase Pre-2014 Amendment
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.
