Section 54 & 54F: Some of the finer points and judicial decisions



Introduction As we are aware, section 54 of the Income Tax Act, 1961 provides exemption to the assessee from long term capital gains accruing to the assessee on account of transfer of a capital asset which is a residential house property subject to conditions prescribed therein. It is worth notin
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About the Author

M Com FCS LLB M-AIMA

M.Com., FCS, LLB, M-AIMA, enrolled GST practitioner and tax consultantfrom Rajasthan having 12 years of experience in the field of income tax, GST and corporate law matters.


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