#Section 54F
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Income Tax
Income Tax
AO must allow benefit U/s. 54F not claimed in return but during Assessment Proceedings
Income Tax
Income Tax
Exemption U/s. 54 cannot be denied for investment in joint name
Income Tax
Income Tax
Section 54F: Mere allotment letter issued by developer does not confer title
Income Tax
Income Tax
Section 54F exemption eligible on multiple flats if in same address
Income Tax
Income Tax
Reduce 3 Year limit under section 54, 54B, 54D and 54F to 2 Years
Income Tax
Income Tax
Letter of allottment date must be taken as date of holding asset
Income Tax
Income Tax
No Section 54F exemption if construction not started within Time
Income Tax
Income Tax
Exemption U/s. 54F cannot be denied merely because capital asset was purchased in individual name of coparcener of HUF
Income Tax
Income Tax
Section 54F exemption on investment out of borrowed funds, in the name of Karta by HUF & On Renovation of Existing Unit
Income Tax
Income Tax
Mere share transfer agreement does not cause effective share transfer unless accompanied with Transfer form & Share Certificates
Income Tax
Income Tax
Section 54F exemption not available house acquired is demolished within 3 years
Income Tax
Income Tax
Section 54F exemption not allowed for unutilised amount not deposited in specified bank account
Income Tax
Income Tax
Multiple houses in single residential complex constitutes “a residential house” for Section 54/ 54F
Income Tax
Income Tax
CBDT cannot extend time to claim deduction under section 54F
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.
