https://www.taxtmi.com/highlights?id=61712 Deduction u/s 54 - belated filing of return - amount of capital gain invested for new asset purchased or construction of new asset - It is clear that the deduction under section 54F of the Act can be claimed to the extent of amount of capital gain utilized till the filing of the return under Section 139(4) of the Act. - AT en-us Mon, 31 Jan 2022 10:36:31 +0530 Mon, 31 Jan 2022 10:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61712 Deduction u/s 54 - belated filing of return - amount of capital gain invested for new asset purchased or construction of new asset - It is clear that the deduction under section 54F of the Act can be claimed to the extent of amount of capital gain utilized till the filing of the return under Section 139(4) of the Act. - AT Highlights Income Tax Mon, 31 Jan 2022 10:36:31 +0530 https://www.taxtmi.com/highlights?id=61712