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Sec. 54F of Income Tax Act, 1961—Capital Gain— The payment made by the assessee towards purchase of residential house up to the due date of filing of the return of income prescribed under section 139(4) i.e. 31/03/2014 is allowable for considering deduction under section 54F - In case the assessee paid the amount equivalent to or more than the capital gains derived in the sale transaction of the house, the assessee is entitled to claim the relief under section 54F - RAJENDRA JOSHI V/s ITO -  28 ITCD Online 045 (ITAT-DELHI)