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Who can claim an exemption under section 54?

FAQs on Exemption available from Capital gains

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Exemption under section 54: available only to Individuals and HUFs for capital gains, other entities ineligible. Exemption under section 54 from capital gains tax is available exclusively to an Individual or a Hindu Undivided Family (HUF); other taxpayer categories are ineligible and must confirm their status as Individual or HUF before claiming the exemption.

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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.

Exemption under section 54: available only to Individuals and HUFs for capital gains, other entities ineligible.

Exemption under section 54 from capital gains tax is available exclusively to an Individual or a Hindu Undivided Family (HUF); other taxpayer categories are ineligible and must confirm their status as Individual or HUF before claiming the exemption.

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Exemption under section 54: available only to Individuals and HUFs for capital gains, other entities ineligible.

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