{"id":55696,"date":"2025-08-02T13:21:18","date_gmt":"2025-08-02T07:51:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=55696"},"modified":"2025-08-02T13:21:18","modified_gmt":"2025-08-02T07:51:18","slug":"54f-2","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/54f-2\/","title":{"rendered":"54F"},"content":{"rendered":"<p>A\u00a0 has\u00a0 made payments for a flat during the year under ref ; but agreement was made more than 2 years before the said year; can A claim exemption u\/s\u00a0 54F ?<\/p>\n<p>any case law ?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[24,361],"class_list":["post-55696","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-capital-gains","qa_tag-section-54f-deduction"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/55696","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55696"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55696"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=55696"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=55696"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=55696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}