non resident - deduction u/s 54F or 54EC

[satyanveshi]

can the deduction/exemption u/s 54F or 54EC can be denied on the ground that the assessee is a non resident.

[nasrullah_azhar]

As per my view, Investment in Property is restricted as per FEMA. Hence it is not applicable for Non-Resident. However you can refer section 115F which deals with long term capital gain on foreign exchange assets

[RUPESH SHAH]

NO, DEDUCTION CAN NOT BE DENIED ON GROUND THAT ASSESSEE IS NON RESIDENT ONLY CONDITION WHICH HE HAS TO FULFILL THAT HE HAS TO BUY PROPERTY AS PER MY OPINION