investment

Section 54EC Bonds: Tax Saving Investment

Capital gains bonds under Section 54EC - invest LTCG from property sale to save tax. Complete guide.

GetYourCA Team
6 January 2026·Updated 6 January 20261 min read12.5K views

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#

  1. Sell property
  2. Calculate LTCG
  3. Invest in bonds within 6 months
  4. Claim deduction in ITR

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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