Section 54F in The Income Tax Act, 1961
54F. [ Capital gain on transfer of certain capital assets not to be charged in case of investment ... residential house. [Inserted by Act 14 of 1982, Section 12 (w.e.f. 1.4.1983).]
(1) [Subject to the provisions of sub-section (4), where
Section 54F in Tamil Nadu Estates (Abolition and Conversion Into Ryotwari) Act, 1948
54F. Wrong and excess payment to be recoverable as land revenue.
- Where
Act, 2014
24. Amendment of section 54F.
- In section 54F of the Income-tax Act, in sub-section (1), for the words "constructed, a residential
material conforming to the orders of the State Government under section 54F of the Act or the rules made thereunder by the Central Government' under ... material conforming to the orders of the State' Government under section 54F of the Act or the rules made thereunder by the Central Government under
under the provisions of section 54 or section 54B or section 54D or section 54F or section 54G of the Act by any depositor intending ... terms of the provisions of section 54/ section 54B/ section 54 D/section 54F/ section 54G of the Act for the following purposes
material conforming to the orders of the State Government under section 54F of the Act or the rules made thereunder by the Central Government' under ... material conforming to the orders of the State' Government under section 54F of the Act or the rules made thereunder by the Central Government under
taken into account for the purposes of sub-section (2). (10) For the purposes of this section, "net consideration" means the full value ... exclusively in connection with such transfer. [ Similar to Section 54F from The Income Tax Act, 1961. - Also Refer
bank constituted under section 3 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970) or under section ... eligible to make a deposit under section 54, 54B, 54D, 54F or 54G of this Act; (g) all other words and expressions used herein
Section 30 in The Finance Act, 2023
30. In section 54F of the Income-taxAct, with effect from the 1st day ofApril
Section 3 in Capital Gains Accounts Scheme, 1988
3. Deposits how to be made.
- A deposit or deposits may be made ... under the provisions of section 54 or section 54B or section 54D or section 54F or section 54G of the Act by any depositor intending
