§54/54F/54EC

X-A · X-B · XVII

Plan capital gains exemption under sections 54, 54F, and 54EC by reinvesting in property or specified bonds.

§54/54F/54EC reinvestment to defer LTCG. Cap on §54EC bonds is ₹50 lakh per FY.

Section

Sale consideration (₹)

Capital gain (₹)

Reinvested amount (₹)

Related reference

Capital gains tax (LTCG/STCG), indexation, exemptions under §54/54F/54EC, and personal income tax slabs for FY 2025-26.