#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.

Provisions of section 54F are beneficial provisions and are to be considered liberally

Capital Gain Exemption on Sale of Property Under Sec 54F – Landmark Judgements – Part II

Section 54F exemption on house purchased in the name of assessee’s wife & son allowed

Deduction u/s 54F not deniable on ground of pre-owning of residential house in foreign

Capital Gain Exemption on Sale of Property Under Section 54F – Landmark Judgements – Part 1

Individual resident of 60 years or more not having business income is not required to pay advance tax

House gifted to father ‘Colorable device’; Denies Section 54F benefit rightly

Section 54F exemption available towards purchase of undivided share of land

Exemption u/s 54F not admissible on failure to prove construction of residential building within prescribed time

Section 54F exemption cannot be denied for subsequent execution of sale deed

Deduction u/s. 54F available as nexus sale of gold jewellery & purchase of flat established

Amendment in Capital Gain exemption under Section 54 & 54F – Budget 2023

Exemption u/s 54F not admissible towards purchase of plot of land

Major amendments in Budget 2023 relating to Capital Gains
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.
