Sold Property? Park the Gains Before Your ITR Deadline

The exemption clock is your ITR filing date (usually 31 July), not the actual reinvestment window

Unspent gains must go into a Capital Gains Account before you file, or the exemption is lost

54EC bonds (REC/PFC/IRFC/HUDCO) cap at ₹50 lakh a year, lock in 5 years, pay ~5.25%

CGAS gives 2 years to buy or 3 years to construct a new house

Money left unused when the window closes gets taxed as capital gains in that later year