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          Income Tax

          Whether investment made in a plot for the construction of a residential house are eligible for exemption under section 54?

          FAQs on Exemption available from Capital gains

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          Exemption for residential house capital gains: investment in a plot qualifies if construction is completed within stipulated time. Investments in the purchase of a plot for construction of a residential house are eligible for the capital gains exemption under Section 54, provided the construction of the residential house is completed within the stipulated time limit, as clarified by CBDT Circular 667.
                            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 for residential house capital gains: investment in a plot qualifies if construction is completed within stipulated time.

                                  Investments in the purchase of a plot for construction of a residential house are eligible for the capital gains exemption under Section 54, provided the construction of the residential house is completed within the stipulated time limit, as clarified by CBDT Circular 667.


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