Income Tax Department

Ministry of Finance, Government of India

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What is Section 54EC of the Income Tax Act?

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FAQs on Exemption available from Capital gains

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​​​Section 54EC​ allows for an exemption on capital gains arising from the transfer of land, buildings, or both. This exemption is granted if the taxpayer invests in bonds issued by the National Highway Authority of India (NHAI) or the Rural Electrification Corporation Limited (REC). ​