Section 54F: Investments in Spouse's Name May Qualify for Tax Exemption, No Explicit Assessee-Only Requirement Found.

Section 54F: Investments in Spouse's Name May Qualify for Tax Exemption, No Explicit Assessee-Only Requirement Found. https://www.taxtmi.com/highlights?id=52840 Exemption u/s 54F - investment in the name of husband / spouse - In the absence of an express provision contained in these provisions that the investment should be in the name of the assessee only any such interpretation would amount to introducing words in the provision which are not there. - AT en-us Wed, 08 Apr 2020 17:49:34 +0530 Wed, 08 Apr 2020 17:49:34 +0530 TaxTMI RSS Generator Section 54F: Investments in Spouse's Name May Qualify for Tax Exemption, No Explicit Assessee-Only Requirement Found. https://www.taxtmi.com/highlights?id=52840 Exemption u/s 54F - investment in the name of husband / spouse - In the absence of an express provision contained in these provisions that the investment should be in the name of the assessee only any such interpretation would amount to introducing words in the provision which are not there. - AT Highlights Income Tax Wed, 08 Apr 2020 17:49:34 +0530 https://www.taxtmi.com/highlights?id=52840