Assessee retains Section 54 deduction despite late occupancy certificate; timely payment ensures eligibility for tax benefit.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Treatment of LTCG u/s 54 - Assessee has paid the amount within the time but Assessee got the occupancy certificate after three years - the Assessee is entitled for deduction u/s 54 - AT....