https://www.taxtmi.com/highlights?id=45849 Exemption u/s 54 - there is no reason to restrict the benefit of deduction upon investment in residential houses are plural - If the word 'a' as employed u/s 54 prior to its amendment and substitution by the words 'one' w.e.f 01.04.2015 could not include plural units of residential houses, there was no need to amend - it clear to operate prospectively from A.Y.2015- 2016. en-us Fri, 12 Apr 2019 05:07:37 +0530 Fri, 12 Apr 2019 05:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45849 Exemption u/s 54 - there is no reason to restrict the benefit of deduction upon investment in residential houses are plural - If the word 'a' as employed u/s 54 prior to its amendment and substitution by the words 'one' w.e.f 01.04.2015 could not include plural units of residential houses, there was no need to amend - it clear to operate prospectively from A.Y.2015- 2016. Highlights Income Tax Fri, 12 Apr 2019 05:07:37 +0530 https://www.taxtmi.com/highlights?id=45849