Finance · 25 Jun 2026 · 6 min read
Section 54, 54F, 54EC — the three reinvestment routes that turn capital gains into zero tax for a Pune seller.
The three
Section 54 (sell residential, buy residential): exemption up to amount reinvested. Section 54F (sell any LTCG asset, buy residential): exemption proportional. Section 54EC (bonds): up to ₹50L invested in NHAI/REC bonds within 6 months, locked for 5 years.