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Issue ID: 120532
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Benefit Capital gain u/s54 when more payment has been done and registry is done at lower prices

Date 07 Oct 2025
Replies 1 Reply
Views 884 Views
Asked by
Capital gains exemption under Section 54 can include combined payments to seller and builder if adequately documented.
The qualifying investment under Section 54 is treated as Payment 1 (premium to seller) plus Payment 2 (balance to builder) and registry and other acquisition costs, where the taxpayer provides documentary evidence-agreements, payment records and confirmations-to establish those payments notwithstanding a lower consideration recorded in the registered deed. (AI Summary)

Sir, 

if I buy an under construction flat from a seller on premium, (payment 1) and make balance payment to builder (payment 2), all by cheques and with agreements, but the builder gets my registry done at price originally agreed with seller ( ie, minus the premium I have paid Ito seller)

Will I get Capital Gain benefits of Payment 1 + payment 2 + Cost of registry and other expenses or only of the amount at which Registry is done.

Thanking everyone in advance and request for an early response please.

Income Tax
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Replied on Nov 11, 2025
1.

Since the "investment" under Section 54 is Payment 1 + Payment 2 + Cost of registry and other expenses, you will be entitled to deduction for that amount provided you have the required documentary evidenced such as agreement, payment details, confirmations etc... to prove the same. 
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