#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.

Benefit of indexed cost of acquisition available based on payments dates

Date of handing over of possession of new property relevant for deduction u/s. 54

Exemption u/s. 54 unjustified as benefit claimed on different document and later transaction completed differently

Capital Gain Tax Exemption Under Section 54F Landmark Judgements

Interest paid on housing loan not allowable as cost of acquisition

Assessee failed to Submit details: ITAT Restores Section 54F Deduction Matter

Additional disallowance without converting limited scrutiny to complete scrutiny unsustainable

Tax incidence of joint development agreement and subsequent sale of flats is different

Denial of deduction u/s. 54F by merely stating that constructed portion is small is unjustified

ITAT Directs AO to Examine Section 54 Exemption Eligibility in year in which capital gain is taxable

Capital Gain Taxable in Year of Land Possession Granted to Developer

Capital Gain Tax Exemption – Construction of Property

Income tax provisions on Taxability of Capital gain on sale of land

No Section 54B Exemption for Agricultural Land Bought in Son/Daughter-in-law’s Name
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.
