Benefit us 54

Yes, wife of your client can claim u/s 54 even though she constructed house in the lease land of her husband

Hi Sampath,

Thanks for your reply! Does the wife need to show any ownership of the constructed property for eg via an agreement or something?

Thanks again!

Regards

Hemali

Wife just have to collect all the proof for construction such as Bills , Labour charges , artichect certificate , MCD complition certificate.

Thanks Vaibhav,

one last query, is this anywhere specifically mentioned that the house can be constructed on a land owned by husband to claim tax benefit us 54, any case law or anything?