#Section 54F
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Income Tax
Income Tax
Leased property exceeding 12 year eligible for Section 54F exemption
Income Tax
Income Tax
AO cannot reject Section 54 exemption if amount was deposited in capital gain deposit account
Income Tax
Income Tax
Unutilized amount in Capital Gain A/c can be withdrawn post Tax deduction
Income Tax
Income Tax
Section 54F | Holding period | Computation from allotment or possession date
Income Tax
Income Tax
Section 54F exemption if Sale Proceed not invested in Specified Govt Scheme but Property purchased within Three Years
Income Tax
Income Tax
CIT(A) cannot enhance income based on sources not considered during assessment
Income Tax
Income Tax
Section 54F deduction on payment for residential house eligible till due date of belated return filing
Income Tax
Income Tax
Section 54F Unutilized capital gain taxable as income u/s 45 after 3 Years
Income Tax
Income Tax
Ownership by registered deed not mandatory to claim section 54/54F exemption
Income Tax
Income Tax
Sec 54F date of agreement to sell can be considered as date of transfer
Income Tax
Income Tax
Section 54/54F: New residential house need not be purchased by assessee in his own name
Income Tax
Income Tax
Aseesee can have both Trading & Investment Portfolio for Business Income & Capital Gain
Income Tax
Income Tax
For Section 54 exemption compute holding period from asset acquisition date
Income Tax
Income Tax
No Deduction u/s 54B /54F if sale deed was unregistered and payment was in cash
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.
