Section 54EC Bonds#
Purpose#
Invest LTCG from property to save tax.
Features#
- Max Investment: ₹50 lakh
- Lock-in: 5 years
- Interest: 5.25% p.a.
Eligible Bonds#
- NHAI Bonds
- REC Bonds
- PFC Bonds
How to Claim#
- Sell property
- Calculate LTCG
- Invest in bonds within 6 months
- Claim deduction in ITR