Benefit Capital gain u/s54 when more payment has been done and registry is done at lower prices https://www.taxtmi.com/forum/issue?id=120532 The qualifying investment under Section 54 is treated as Payment 1 (premium to seller) plus Payment 2 (balance to builder) and registry and other acquisition costs, where the taxpayer provides documentary evidence-agreements, payment records and confirmations-to establish those payments notwithstanding a lower consideration recorded in the registered deed. en-us Tue, 07 Oct 2025 19:32:59 +0530 Tue, 11 Nov 2025 18:33:32 +0530 TaxTMI RSS Generator Benefit Capital gain u/s54 when more payment has been done and registry is done at lower prices https://www.taxtmi.com/forum/issue?id=120532 The qualifying investment under Section 54 is treated as Payment 1 (premium to seller) plus Payment 2 (balance to builder) and registry and other acquisition costs, where the taxpayer provides documentary evidence-agreements, payment records and confirmations-to establish those payments notwithstanding a lower consideration recorded in the registered deed. Discussion-Forum Income Tax Tue, 07 Oct 2025 19:32:59 +0530 https://www.taxtmi.com/forum/issue?id=120532