{"id":57195,"date":"2025-10-13T19:06:13","date_gmt":"2025-10-13T13:36:13","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=57195"},"modified":"2025-10-13T19:06:13","modified_gmt":"2025-10-13T13:36:13","slug":"section-45a-r-w-54","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/section-45a-r-w-54\/","title":{"rendered":"Section 45(A) R\/W 54"},"content":{"rendered":"<p>My case is I have given for JDA and got six Flats in return. Occupancy Certificate issued in this FY. I have sold two flats in this FY and want to retain 4 Flats and claim deferment of Tax for retained Flats.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[361],"class_list":["post-57195","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-section-54f-deduction"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/57195","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=57195"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=57195"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=57195"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=57195"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=57195"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}