Deduction u/s. 54F - construction of residential property - ...
Section 54F: Tax Deduction Valid Even if Property Construction Incomplete, No Need for Occupation or Registration.
June 23, 2015
Case Laws Income Tax AT
Deduction u/s. 54F - construction of residential property - payment made to builder - construction was not complete in respect - No condition that it should be occupied within the stipulated period - there is no requirement regarding registration and valid title, as a condition for availing exemption u/s. 54F(1) - AT
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