Section 54F Disqualification Due to Under-Construction Flats: A Legal and Practical Analysis

CA. Bhavik P. Chudasama , Last updated: 26 July 2025  
  Share

Introduction Section 54F of the Income Tax Act, 1961 provides an exemption from long-term capital gains (LTCG) on transfer of capital assets (other than residential house property) if the assessee invests the net consideration in the purchase or construction of a residential house within prescribed

You have reached daily limit of 2 Free Articles. To view this or other Articles please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)

CCI Pro

Published by

CA. Bhavik P. Chudasama
(Practice)
Category Income Tax   Report

Other Articles  
Comment   Share
  5210 Views
Comments

Related Articles


Loading


Popular Articles




CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Trending Online Classes

view all classess

Follow us

CCI Articles

You can also submit your article by sending to article@caclubindia.com

submit article

Browse by Category