Question
आयकर धारा 54F के तहत कर मुक्त पूँजी लाभ
Answer :
Word Count : 1342
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आयकर अधिनियम, 1961 की धारा 54F का उद्देश्य करदाता को दीर्घकालीन पूँजीगत परिसंपत्ति के हस्तांतरण से प्राप्त दीर्घकालीन पूँजी लाभ पर कर में राहत प्रदान करना है, जब वह प्राप्त राशि का उपयोग आवासीय मकान खरीदने या निर्मित करने में करता है। यह प्रावधान विशेष रूप से उन व्यक्तिगत करदाताओं और हिन्दू अविभाजित परिवारों (HUF) के लिए महत्वपूर्ण है, जो किसी आवासीय मकान के अतिरिक्त किसी अन्य दीर्घकालीन पूँजीगत परिसंपत्ति को बेचकर प्राप्त धन का निवेश आवासीय मकान में करते हैं। धारा 54F के अंतर्गत मिलने वाली छूट का उद्देश्य करदाता को आवासीय संपत्ति में निवेश के लिए प्रोत्साहित करना तथा आवास की उपलब्धता को बढ़ावा देना है। धारा 54F की सबसे महत्वपूर्ण विशेषता यह है कि यह छूट तब उपलब्ध होती है जब करदाता द्वारा हस्तांतरित की गई परिसंपत्ति आवासीय मकान न हो। उदाहरण के लिए, यदि किसी व्यक्ति ने भूमि, भवन जो आवासीय मकान नहीं है, शेयर, प्रतिभूतियाँ या अन्य दीर्घकालीन पूँजीगत परिसंपत्ति बेची है और उससे दीर्घकालीन पूँजी लाभ प्राप्त हुआ है, तो निर्धारित शर्तों के अधीन वह धारा 54F के तहत आवासीय मकान में निवेश करके कर लाभ प्राप्त कर सकता है। यदि बेची गई परिसंपत्ति स्वयं आवासीय मकान है, तो सामान्यतः धारा 54F के बजाय धारा 54 का प्रावधान लागू होता है। धारा 54F का लाभ मुख्यतः व्यक्ति या HUF को प्राप्त होता है। यह लाभ कंपनियों, फर्मों या अन्य सभी प्रकार के करदाताओं के लिए सामान्य रूप से उपलब्ध नहीं है। इसके अतिरिक्त, हस्तांतरित परिसंपत्ति दीर्घकालीन पूँजीगत परिसंपत्ति होनी चाहिए। इसलिए अल्पकालीन पूँजीगत परिसंपत्ति के हस्तांतरण से प्राप्त लाभ पर धारा 54F की छूट उपलब्ध नहीं होती। परिसंपत्ति की दीर्घकालीन प्रकृति निर्धारित करने के लिए आयकर अधिनियम में संबंधित परिसंपत्ति के लिए निर्धारित holding period को ध्यान में रखा जाता है। धारा 54F के अंतर्गत कर छूट प्राप्त करने के लिए करदाता को हस्तांतरित परिसंपत्ति के शुद्ध प्रतिफल का निवेश आवासीय मकान में करना होता है। शुद्ध प्रतिफल से आशय सामान्यतः हस्तांतरण के परिणामस्वरूप प्राप्त कुल
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