#Section 54F
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Section 54/54F & time limit for deposit/ reinvestment of capital gain

Deduction under section 54F on Multiple flats received under JDA

Deduction U/s. 54F cannot be disallowed for mere non-depositing of amount in capital gains tax account scheme

Deduction U/s. 54F available on Payment towards construction of house prior to sale of flat

Section 54F deduction not available on construction work prior to transfer of property

Exemption U/s. 54F cannot be denied for investment of amount in Mutual Funds before Purchase of property

Exemption U/s. 54F allowed for Investment in purchase of Villa routed through mutual funds

Expenditure on removal of encumbrance includible in cost of new house property

Exemption cannot be denied merely because Assessee has not claimed the same

Section 54F exemption cannot be denied for mere non claim in Return

Can exemption U/s. 54F be denied for non-deposit of amount in specific bank account

Section 54 not defines quantum of construction to be eligible for Exemption

Holding period of property registered and Re-registered subsequently will be counted from that date of original registration

Exemption U/s 54/54F eligible on Basement forming part of residential house
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.
