#Section 54F
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Income Tax
Income Tax
Non Completion / Registration of Property & Deduction U/s. 54/54F
Income Tax
Income Tax
Demolition/Redevelopment not amounts to transfer, so no withdrawal of 54F
Income Tax
Income Tax
S. 54 Only Unspent amount is taxable after the specified period
Income Tax
Income Tax
S. 54 deduction eligible if construction not completed due to litigation
Income Tax
Income Tax
Sale Value U/s. 50C is to be adopted for deduction U/s. 54F
Income Tax
Income Tax
Exemption U/s. 54F despite delayed investment in Capital Gain Account Scheme
Income Tax
Income Tax
Mere Collaboration agreement with Builder & subsequent receipt of Property and Sale cannot be termed as business
Income Tax
Income Tax
Deduction u/s 54F may be claimed for deposits in capital gain scheme made up to date of return u/s 139(4)
Income Tax
Income Tax
Section 54F do not stipulate purchase of new asset from sale proceeds of original capital asset only
Income Tax
Income Tax
Relevant date for allowing benefit U/s. 54 /54F
Income Tax
Income Tax
Deduction u/s 54F available on residential house irrespective of size of house used as residence or by whom it is being resided
Income Tax
Income Tax
Mere voluntary disclosure after survey proceedings cannot tantamount to bonafide action
Income Tax
Income Tax
Capital gain benefit u/s 54F allowed even if construction of residential house not fully completed in 3 years
Income Tax
Income Tax
Genuine expenditure paid in cash cannot be disallowed u/s 40A(3)
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.
