Capital Gain Bonds (54 EC)

Save Tax on Long-Term Capital Gains from Property

Capital Gain Bonds under Section 54EC provide an option to invest eligible long-term capital gains arising from the transfer of specified immovable property and claim tax exemption, subject to the applicable conditions of the Income Tax Act.

These bonds can be considered by investors who have sold qualifying land or buildings and are looking for a tax-efficient avenue for their capital gains while also seeking a fixed-income investment.

Key Features

  • Tax benefit under Section 54EC, subject to applicable tax laws and conditions
  • Investment can be made against eligible long-term capital gains from specified immovable property
  • Maximum investment limit of ₹50 lakh in a financial year, subject to applicable provisions
  • 5-year lock-in period
  • Interest is paid as per the terms of the respective bond issue
  • Suitable for investors seeking a structured way to deploy eligible capital gains

How We Can Help

  • Eligibility Check – Understand your Section 54EC eligibility.
  • Investment Support – Assistance with bond selection and the application process.
  • Documentation – Support with required forms and paperwork.
  • Post-Investment Service – Assistance with interest, records, and maturity-related queries.

For more information, please do contact us