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        F. Acts / Amendment Acts

        Section 22 - Amendment of section 54

        Finance (No. 2) Act, 2014
        Chapter III
        DIRECT TAXES

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        Residential house exemption limited to one residential house in India, restricting reinvestment relief under capital gains law. Amendment narrows the capital gains exemption by requiring that reinvestment be applied to the construction or acquisition of one residential house in India, substituting the prior broader wording to impose a one-house limitation on the qualifying reinvestment destination.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Residential house exemption limited to one residential house in India, restricting reinvestment relief under capital gains law.

                                Amendment narrows the capital gains exemption by requiring that reinvestment be applied to the construction or acquisition of one residential house in India, substituting the prior broader wording to impose a one-house limitation on the qualifying reinvestment destination.


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