#Section 54F
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Income Tax
Income Tax
Income Tax Circular No. 471 dated 15-10-1986
Income Tax
Income Tax
Mere non residential use subsequently would not render property ineligible for benefit U/s. 54F
Income Tax
Income Tax
Deduction U/s. 54F not allowable if constructed house are not habitable
Income Tax
Income Tax
Deduction U/s. 54F allowable even if construction is not complete if Assessee invests the amount within stipulated time
Income Tax
Income Tax
S. 54F Deduction not allowable if assessee owns more than ne residential house on the date of transfer
Income Tax
Income Tax
Sec. 54 Expression ‘a residential house’ cannot be interpreted as ‘a single residential unit’
Income Tax
Income Tax
Assessee cannot claim exemption U/s. 54 on two disparately placed properties
Income Tax
Income Tax
Commercial property cannot be treated as a residential property for mere showing rent income as Income from House Property
Income Tax
Income Tax
AO is Duty bound to Assist tax payer in a reasonable way
Income Tax
Income Tax
Exemption u/s 54F when the capital amount invested in two adjacent residential flats
Income Tax
Income Tax
Demolition of house is ‘transfer’ & Exemption U/s. 54F may be withdrawn on such transfer
Income Tax
Income Tax
S. 54/54F exemption available on Investment in purchase of plot/land for construction of house
Income Tax
Income Tax
Sec 54F – Deposit in capital gains account scheme by sec 139(4) due date sufficient
Income Tax
Income Tax
S. 54F Exemption not available for addition / Modification / Extension made to existing 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.
