#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.

Exemption u/s 54F available towards purchase of residential property one year before the sale of capital asset

Section 54F Exemption cannot be denied on residential property acquired by other than sale deed

Benefit u/s 54F not deniable for non-registration of agreement to sale

Amendments by Finance Act, 2023 related to Tax on Capital gain

Assessee cannot claim Section 54F exemption based on unregistered Banakhat agreement

Amendments related to Capital Gain in Union Budget 2023-Simplified

Section 50AA – Important Changes in Capital Gain with Effect from 1st April 2023

Impact of Section 54/54F for founder of Startup who Sell Equity & Purchase residential house

Budget 2023 restricts section 54 & Section 54F exemption limit to Rs. 10 Crore

Representation against Extension of time limit under section 54 to 54GB without extension of Income Tax Return due date

Revisional order u/s 263 not invocable if AO duly applied his mind

Extension of time limit for compliance under section 54 to 54GB

Section 54F exemption allowed despite non-completion of construction as assessee invested the entire net consideration

AO not examined section 54B/54F basic conditions – ITAT refers matter back to AO
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.
