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Capital Gains Exemption
Three exemption routes for LTCG. 54 — sell residential, buy residential. 54F — sell any LTCG asset, buy residential (must invest entire net consideration). 54EC — invest in NHAI/REC/IRFC bonds, 5-year lock-in, max ₹50L.
₹50,00,000
₹40,00,000
₹10,00,000
Taxable LTCG (after exemptions)
₹0
Section 54 exemption₹40,00,000
Section 54F exemption₹0
Section 54EC exemption₹10,00,000
FAQ
When must I reinvest for 54 / 54F?
Within 1 year before sale OR 2 years after sale (purchase) / 3 years (under-construction). Timing strict — track from sale date.
Can I claim 54 + 54EC together?
Yes — they don't overlap. Section 54 covers reinvestment in residential property; 54EC covers ₹50L in specified bonds. Both can be claimed in the same FY.
Section 54F — full sale value or just gain?
54F requires entire NET sale CONSIDERATION (not just gain) to be reinvested for full exemption. Partial reinvestment gets proportional exemption only.