Taxpayer Can Claim Deduction for Multiple Units u/s 54F for Assessment Year 2013-14 Despite 2014 Amendment.

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....Deduction u/s. 54F - the amendment in the provisions of s. 54(1) replacing the word “a residential house” by “one residential house” was brought in Finance (No.2) Act, 2014 w.e.f 01.04.2014 and will apply for A.Y 2015-16. The relevant assessment year before us is 2013-14 and hence, the assessee is eligible for claim of deduction u/s. 54F though there may be multiple units. - AT....