#Section 54F
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Income Tax
Income Tax
Section 54F exemption allowable if construction completes within a period of three years from the date of transfer of original asset
Income Tax
Income Tax
Section 54F not prescribes date of commencement of construction of house property
Income Tax
Income Tax
Section 54F exemption allowable on Sale of Under-Construction Property as same is not residential property
Income Tax
Income Tax
Section 54F exemption cannot be denied for mere non-completion of construction by builder
Income Tax
Income Tax
Date of allotment is date on which purchaser can be stated to have acquired the property
Income Tax
Income Tax
Exemption U/s 54F allowable on capital gain on sale of depreciable assets
Income Tax
Income Tax
Section 54F deduction not available on failure to deposit unutilized amount in CGS account by due date
Income Tax
Income Tax
Source of utilization of fund irrelevant for deduction U/s. 54/ 54F
Income Tax
Income Tax
Exemption U/s. 54F cannot be disallowed for mere non-completion of construction of house
Income Tax
Income Tax
Exemption U/s 54F eligible if delay in investment was beyond control of Assessee
Income Tax
Income Tax
No exemption U/s 54F for purchase of land prior to period of one year from sale of capital asset
Income Tax
Income Tax
No penalty for claim of exemption u/s 54 instead of section 54F
Income Tax
Income Tax
Exemption U/s. 54F cannot be denied for Purchase of Plot in HUF name
Income Tax
Income Tax
Section 54F exemption eligible on Property Purchased in wife’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.
