#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.

All apartments received under development agreement would become one house for claim of section 54F/54

Deduction U/s. 54F cannot be denied for construction of house on land owned by mother

Section 54F deduction not allowable if Purchase of new property not concluded

Clarify whether acquisition of residential flat in ‘OAS’ is ‘purchase’ or ‘construction: ICAI

Clarify Section 54 and 54F – Capital gains exemption in case of investment in ONE residential house property in INDIA: ICAI

ICAI suggests Certification of deductions claimed U/s. 54, 54F, 54EC etc

Deduction U/s. 54F on Unutilized amount not deposited in CGAS before due date

Acquisition of flat in under construction building should be considered as Construction and not Purchase

Deduction U/s. 54 can be claimed for House purchased in wife’s name

Exemption u/s 54F cannot be denied merely for Property Purchase in wife name

Penalty not justified on disallowance on certain issue being subject matter of judicial interpretation in number of case

ITAT refuses plea of ‘Wrong Legal Opinion’ of Assessee being director of a Company

No deduction U/s. 54F for amount not invested in CGAS within period U/s. 139(1) or 139(4)

Even if a residential house consists of several independent units- Deduction U/s. 54 / 54F can be claimed
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.
