Section 54EC Exemption

Tax Glossary Definition

Section 54EC Exemption

Taxpayers can claim relief from long-term capital gains arising from the sale of land or buildings by reinvesting the gains in notified infrastructure bonds, such as those issued by NHAI or REC, within six months of the sale. The maximum investment eligible for exemption is ₹50 lakh in a financial year.

Example: If an individual earns a long-term capital gain of ₹20 lakh from selling property and invests the amount in NHAI bonds within six months, the entire gain qualifies for exemption under Section 54EC.

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