Sold Property? How 54EC Bonds Save Your Capital Gains Tax

54EC bonds shelter long-term gains from selling land or a building — invest within six months of the sale.

The cap is ₹50 lakh per PAN per financial year, across all issuers combined, with a 5-year lock-in.

Only REC, PFC, IRFC and HUDCO bonds qualify; the coupon is around 5.25% and fully taxable at your slab.

After Budget 2024's flat 12.5% LTCG rate, sometimes paying the tax and investing the rest beats locking money at 5.25%.