#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 exemption – Flat Booking Vs. Possession

Section 54F exemption not eligible if Construction of House not Completed Within 3 Years

Section 54F: Consideration is when assessee has completed residential house & not merely time of payments

Adjoining residential houses constitutes a single unit for section 54/54F

Denial of exemption u/s 54F for mere technical default is unjustified

Land appurtenant to building – No rider under section 54 on size of land

Order Passed By AO not Erroneous if passed After Duly Examining Claim of Assessee

Section 54F Exemption allowable if Property is of Commercial Nature

Section 54 Capital gain exemption cannot be denied for claim under section 54F & non-filing of revised return

No section 54F deduction on Residential apartments used for commercial purpose

Decoding Sections 54 and 54F of Income-Tax Act, 1961

Section 54EC deduction on Short Term Capital Gain from depreciable assets

Section 54/54F exemption cannot be disallowed merely for closure of capital gain account without NOC of AO

No Section 54F exemption on House purchased by Wife from her fund
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.
