Sold Property? Save Tax with Section 54EC Bonds | Complete Guide with Examples

In this second video of the Capital Gain Exemption Series, we discuss Section 54EC of the Income Tax Act, 1961, one of the most effective ways to save Long-Term Capital Gains Tax arising from the sale of land or building.

Learn:

✅ Who can claim exemption under Section 54EC
✅ Eligible assets for claiming exemption
✅ Investment in Capital Gain Bonds
✅ Time limit of 6 months for investment
✅ Maximum investment limit of ₹50 lakh
✅ 5-year lock-in period and important restrictions
✅ Practical examples and tax-saving calculations
✅ Common mistakes taxpayers make while claiming exemption

If you have sold a property and do not wish to reinvest in another house, Section 54EC Bonds can be an excellent tax-saving option.

📌 Capital Gain Exemption Series:
Part 1 – Section 54 Exemption
Part 2 – Section 54EC Exemption (Current Video)

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0:00 Introduction & Series Recap 0:22 Overview of Section 54EC (New Section 85) 0:29 Who is Eligible for this Exemption? 0:41 Types of Property (Land/Building/Commercial) 1:25 Eligibility Condition: Holding Period (24 Months) 1:36 Where to Invest: NHAI, RECL, HUDCO & IREDA Bonds 2:22 How Much to Invest for 100% Exemption? 2:32 Practical Example (30 Lakh Investment) 2:53 Maximum Exemption Limit (50 Lakh Cap) 3:03 Time Limit for Investment (6-Month Rule) 3:10 Compulsory Acquisition & Compensation Rules 3:42 Case Study: Handling Gains over 50 Lakhs 4:25 Combining Section 54 and 54EC 4:44 Lock-in Period & Rules (5-Year Clause) 5:05 Consequences of Violating the Lock-in Period 5:22 Conclusion

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