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Capital Gain Bonds

Investments & Wealth Fixed Income & Debt Certified Product Offering

Capital Gain Bonds

Section 54EC bonds by REC, PFC, NHAI, and IRFC offering 100% tax exemption on long-term property gains.

Invest capital gains from real estate sales into 54EC bonds within 6 months to claim full capital gains tax exemption up to ₹50 Lakhs per financial year.

Key Features & Parameters

100% Capital Gains Exemption under 54EC

Government-Backed AAA Issuers (REC/PFC/NHAI/IRFC)

5-Year Lock-in with Regular Interest

Max ₹50 Lakhs per FY

Eligibility Criteria

Individuals, HUFs, and corporates with long-term capital gains from real estate.

Documentation Required

PAN Card, Sale Deed Copy, Bank Cheque, KYC Documents.