| COURT: | Madras High Court |
| CORAM: | G. M. Akbar Ali J, R. Sudhakar J |
| SECTION(S): | 54F |
| GENRE: | Domestic Tax |
| CATCH WORDS: | residential house |
| COUNSEL: | T. R. Senthil Kumar |
| DATE: | August 18, 2014 (Date of pronouncement) |
| DATE: | October 6, 2014 (Date of publication) |
| AY: | |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 54F amendment by Finance (No.2) Act, 2014 is prospective & w.e.f. 01.04.2015 | |
The above-said amendment to Section 54F of the Income Tax Act, which will come into effect only from 01.04.2015, makes it very clear that the benefit of Section 54F of the Income Tax Act will be applicable to constructed, one …
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