{"id":1636,"date":"2020-02-05T13:38:01","date_gmt":"2020-02-05T08:08:01","guid":{"rendered":"http:\/\/blog.budwisefunds.com\/?p=1636"},"modified":"2020-12-08T11:21:30","modified_gmt":"2020-12-08T11:21:30","slug":"section-54-ec-invest-your-capital-gains-in-capital-gain-bonds","status":"publish","type":"post","link":"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/","title":{"rendered":"SECTION 54 EC \u2013 Invest your capital gains in capital gain bonds"},"content":{"rendered":"\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">Capital assets like land and building appreciate in value over a period of time. And can attract huge capital gains when sold. However, Section 54 EC of the income tax laws provides many tax sops to the individuals. That can help them in reducing their total tax liabilities.<\/span><\/p>\r\n<p><script async=\"\" src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script> <ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\" data-ad-client=\"ca-pub-6495755798120621\" data-ad-slot=\"6499025866\"><\/ins> <script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">Agricultural land is not considered as a capital asset. And hence does not attract any tax on capital gains arises from its sale.<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">For example, if you are using your entire sales proceeds in purchasing or constructing a new house property then you are exempted from paying any tax on capital gains. But there are certain conditions that have to be met in order to be eligible for availing exemption.<\/span><\/p>\r\n<p><strong><span style=\"font-size: 24px;\">Further Reading: <a href=\"https:\/\/www.mutualfundssahihai.com\/en\/are-mutual-funds-ideal-investment-small-investor\" target=\"_blank\" rel=\"noopener noreferrer\">Mutual Fund Sahi Hai<\/a><\/span><\/strong><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">But what if you are not planning to purchase or construct another house property. Well don\u2019t worry, Income Tax laws have provided rescue to even such kinds of individuals who do not want to build or purchase another house for themselves. This has been covered under section 54 EC.<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">Section 54 EC of the Income Tax Act, 1961 allows any person (including individuals, companies, HUF, etc) to avail exemption in respect of <strong>long term capital gains<\/strong> arising out of the sale of a capital asset (land or building or both). Long term capital gain is the gain that is derived out of the sale of a capital asset held for more than 24 months (i.e. 2 years) after adjusting it for indexation. The capital gains reinvested in part or in full within a period of 6 months of receiving proceeds in the \u201clong term specified assets\u201d will be exempted from tax.\u00a0 \u201c<strong>Long term specified asset<\/strong>\u201d is any capital gain bond issued by selected entities that are redeemable after 5 years.<\/span><\/p>\r\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\"><strong>FEATURES OF Section 54 EC BONDS<\/strong><\/span><\/h2>\r\n<ul style=\"text-align: justify;\">\r\n<li><span style=\"font-size: 20px; color: #000000;\"><strong>Safe and Secure \u2013 <\/strong><\/span><\/li>\r\n<\/ul>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">These capital gain bonds are highly secured and highly rated (AAA). Bonds issued by NHAI (National Highway Authority of India) ,REC (Rural Electrification Corporation), IRFC (Indian Railway Finance Corporation) &amp; PFC (Power Finance Corporation Ltd) have been specified for this purpose.<\/span><\/p>\r\n<ul style=\"text-align: justify;\">\r\n<li><span style=\"font-size: 20px; color: #000000;\"><strong>Interest Rate \u2013<\/strong><\/span><\/li>\r\n<\/ul>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">Currently, the interest rate offered by these bonds is 5.75% and the interest is payable on an annual basis.<\/span><\/p>\r\n<ul style=\"text-align: justify;\">\r\n<li><span style=\"font-size: 20px; color: #000000;\"><strong>Tenure \u2013<\/strong><\/span><\/li>\r\n<\/ul>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">The lock in period in case of capital gain bonds has been extended from 3 years to 5 years (effective 1<sup>st<\/sup> April, 2018). Also, these bonds cannot be encashed before the lock in period and also are non- transferrable.<\/span><\/p>\r\n<ul style=\"text-align: justify;\">\r\n<li><span style=\"font-size: 20px; color: #000000;\"><strong>Taxability<\/strong><\/span><\/li>\r\n<\/ul>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">Interest received on these bonds is taxable in the hands of the investors; however no TDS will be deducted on the interest.<\/span><\/p>\r\n<ul style=\"text-align: justify;\">\r\n<li><span style=\"font-size: 20px; color: #000000;\"><strong>Investment amount<\/strong><\/span><\/li>\r\n<\/ul>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">An investor has to subscribe at least 1 bond amounting to \u20b910,000 and can subscribe a maximum of 500 bonds taking the total investment to \u20b9 50 lacs in a financial year.<\/span><\/p>\r\n<h2 class=\"entry-title\">Also Read: <a href=\"https:\/\/budwisefunds.com\/blog\/mutual-funds-8-good-reasons-why-you-should-invest-in-these-funds\/\" rel=\"bookmark\">Mutual Funds : 8 good reasons why you should invest in these funds?<\/a><\/h2>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\"><strong>Quantum of deduction<\/strong><\/span><\/p>\r\n<ul style=\"text-align: justify;\">\r\n<li><span style=\"font-size: 20px; color: #000000;\">If the amount of capital gain is equal to or less than the cost of long term specified assets acquired within a period of 6 months, then the entire capital gain will be exempted from tax.<\/span><\/li>\r\n<li><span style=\"font-size: 20px; color: #000000;\">If the amount of capital gain is more than the cost of long term specified assets acquired, then the exemption will be provided up to the cost of long term specified assets.<\/span><\/li>\r\n<\/ul>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">Simply put, capital gains from the transfer of any land or building shall be exempted to the extent it is invested in the long term specified assets within a period of 6 months from the date of such transfer capped at Rs. 50 lakhs.<\/span><\/p>\r\n<p><script async=\"\" src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script> <ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\" data-ad-client=\"ca-pub-6495755798120621\" data-ad-slot=\"6499025866\"><\/ins> <script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/p>\r\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\"><strong>What if the capital gain bond is transferred before completion of 5 years<\/strong><\/span><\/h2>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">If the bond acquired is transferred or converted (otherwise than by transfer) into money at any point of time within a period of 5 years from the date it has been acquired. Then the whole amount exempted earlier under section 54 EC shall be deemed to be long term capital gain of the previous year i.e. the year in which the capital bond is transferred or converted into money. <\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">Not just transfer, even if the assessee takes any kind of loan or advances against this bond within a period of 5 years then also the whole exempted income shall become chargeable under the head \u201ccapital gains\u201d.<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">For example, suppose an Assessee acquired a capital gain bond for a value of Rs. 50 lakhs in FY 2019-20. <\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">But in the subsequent year i.e. in FY 2020-21 assessee encashed that bond.<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\"> So, the whole amount of capital gain which was earlier exempted will become income of that year which is to be shown under the head capital gain i.e. chargeable to tax in AY 2021-22.<\/span><\/p>\r\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\"><strong>Can you take the advantage of two financial years by timing the sale of an asset (land\/ building)<\/strong><\/span><\/h3>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">An assessee cannot claim the exemption in excess of Rs. 50 lakhs by spreading his investments in two financial years.<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\"> This overall limit of Rs. 50 lakhs is inclusive of investment made in the current financial year as well as in the subsequent financial year.<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">For example, Mr X sold a house on 1st January 2020. The transaction generated a long term capital gain of Rs. 75 lakhs. So in order to claim an exemption under section 54 EC, he needs to invest capital gains within 6 months i.e. up to 30th June. <\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">Mr X has already purchased bonds worth Rs. 25 lakhs in the current financial year i.e. FY 2019-20 on 20th March 2020. So, in the next financial year i.e. up to 30th June he can acquire additional bonds of worth Rs. 25 lakhs only and not for whole 50 lakhs.<\/span><\/p>\r\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\"><strong>What if you don\u2019t avail exemption under Section 54 EC?<\/strong><\/span><\/h3>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">You will have to pay tax on the entire capital gain at a flat rate of 20% after indexation.<\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\"> For example, you have purchased land for Rs. 25 lakhs in April 2010 and sold this land in March 2017 at an agreed price of Rs. 50 lakhs. <\/span><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">Expenses incurred on transfer of this asset are Rs. 50,000. So the tax on capital gains will be calculated as follows &#8211;\u00a0<\/span><\/p>\r\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" class=\"wp-image-1637  aligncenter\" src=\"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/What-if-you-dont-avail-exemption-under-this-section-300x108.png\" alt=\"\" width=\"580\" height=\"209\" srcset=\"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/What-if-you-dont-avail-exemption-under-this-section-300x108.png 300w, https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/What-if-you-dont-avail-exemption-under-this-section.png 658w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/><\/span><\/p>\r\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" class=\"wp-image-1639  aligncenter\" src=\"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/SECTION-54-EC-\u2013-Invest-your-capital-gains-in-capital-gain-bonds-1.png\" alt=\"\" width=\"650\" height=\"65\" srcset=\"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/SECTION-54-EC-\u2013-Invest-your-capital-gains-in-capital-gain-bonds-1.png 654w, https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/SECTION-54-EC-\u2013-Invest-your-capital-gains-in-capital-gain-bonds-1-300x30.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/span><\/p>\r\n<p><script async=\"\" src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script> <ins class=\"adsbygoogle\" style=\"display: block; text-align: center;\" data-ad-layout=\"in-article\" data-ad-format=\"fluid\" data-ad-client=\"ca-pub-6495755798120621\" data-ad-slot=\"6499025866\"><\/ins> <script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\">You could have saved Rs. 2.2 lakhs approx. in taxes by investing your capital gain in capital gain bonds.<\/span><\/p>\r\n<p><strong><span style=\"font-size: 24px;\">Further Reading: <a href=\"http:\/\/bestmutualfunds.org\" target=\"_blank\" rel=\"noopener noreferrer\">Best Mutual Funds<\/a><\/span><\/strong><\/p>\r\n<p style=\"text-align: justify;\"><span style=\"font-size: 20px; color: #000000;\"><img loading=\"lazy\" id=\"seciycgic\" class=\"size-medium wp-image-562 aligncenter\" src=\"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2019\/08\/download-pdf-button-1-300x88.png\" alt=\"\" width=\"300\" height=\"88\" srcset=\"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2019\/08\/download-pdf-button-1-300x88.png 300w, https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2019\/08\/download-pdf-button-1-1024x299.png 1024w, https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2019\/08\/download-pdf-button-1-768x224.png 768w, https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2019\/08\/download-pdf-button-1-1536x449.png 1536w, https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2019\/08\/download-pdf-button-1-2048x598.png 2048w, https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2019\/08\/download-pdf-button-1-1200x350.png 1200w, https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2019\/08\/download-pdf-button-1-1980x578.png 1980w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/span><\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>Capital assets like land and building appreciate in value over a period of time. And can attract huge capital gains when sold. However, Section 54 EC of the income tax&hellip; <\/p>\n","protected":false},"author":1,"featured_media":1646,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[7],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SECTION 54 EC \u2013 Invest your capital gains in capital gain bonds<\/title>\n<meta name=\"description\" content=\"Section 54 EC of the Income Tax Act, 1961 allows any person (including individuals, companies, HUF, etc) to avail exemption in respect...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SECTION 54 EC \u2013 Invest your capital gains in capital gain bonds\" \/>\n<meta property=\"og:description\" content=\"Section 54 EC of the Income Tax Act, 1961 allows any person (including individuals, companies, HUF, etc) to avail exemption in respect...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/\" \/>\n<meta property=\"og:site_name\" content=\"Budwisefunds Blog\" \/>\n<meta property=\"article:published_time\" content=\"2020-02-05T08:08:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-12-08T11:21:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/SECTION-54-EC-\u2013-Invest-your-capital-gains-in-capital-gain-bonds-img.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"853\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Budwisefunds\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/budwisefunds.com\/blog\/#website\",\"url\":\"https:\/\/budwisefunds.com\/blog\/\",\"name\":\"Budwisefunds Blog\",\"description\":\"Personal Finance &amp; Mutual Funds\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/budwisefunds.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/#primaryimage\",\"url\":\"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/SECTION-54-EC-\u2013-Invest-your-capital-gains-in-capital-gain-bonds-img.jpg\",\"contentUrl\":\"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/SECTION-54-EC-\u2013-Invest-your-capital-gains-in-capital-gain-bonds-img.jpg\",\"width\":1280,\"height\":853,\"caption\":\"SECTION 54 EC \u2013 Invest your capital gains in capital gain bonds img\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/#webpage\",\"url\":\"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/\",\"name\":\"SECTION 54 EC \u2013 Invest your capital gains in capital gain bonds\",\"isPartOf\":{\"@id\":\"https:\/\/budwisefunds.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/#primaryimage\"},\"datePublished\":\"2020-02-05T08:08:01+00:00\",\"dateModified\":\"2020-12-08T11:21:30+00:00\",\"author\":{\"@id\":\"https:\/\/budwisefunds.com\/blog\/#\/schema\/person\/9e9edd5a487c55d508aed1f8fd98d1d8\"},\"description\":\"Section 54 EC of the Income Tax Act, 1961 allows any person (including individuals, companies, HUF, etc) to avail exemption in respect...\",\"breadcrumb\":{\"@id\":\"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/budwisefunds.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SECTION 54 EC \u2013 Invest your capital gains in capital gain bonds\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/budwisefunds.com\/blog\/#\/schema\/person\/9e9edd5a487c55d508aed1f8fd98d1d8\",\"name\":\"Budwisefunds\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/budwisefunds.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ba85cc0bb424354ebec9cccfa7a01d8f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ba85cc0bb424354ebec9cccfa7a01d8f?s=96&d=mm&r=g\",\"caption\":\"Budwisefunds\"},\"sameAs\":[\"https:\/\/budwisefunds.com\/blog\"],\"url\":\"https:\/\/budwisefunds.com\/blog\/author\/budwisefunds\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SECTION 54 EC \u2013 Invest your capital gains in capital gain bonds","description":"Section 54 EC of the Income Tax Act, 1961 allows any person (including individuals, companies, HUF, etc) to avail exemption in respect...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/","og_locale":"en_US","og_type":"article","og_title":"SECTION 54 EC \u2013 Invest your capital gains in capital gain bonds","og_description":"Section 54 EC of the Income Tax Act, 1961 allows any person (including individuals, companies, HUF, etc) to avail exemption in respect...","og_url":"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/","og_site_name":"Budwisefunds Blog","article_published_time":"2020-02-05T08:08:01+00:00","article_modified_time":"2020-12-08T11:21:30+00:00","og_image":[{"width":1280,"height":853,"url":"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/SECTION-54-EC-\u2013-Invest-your-capital-gains-in-capital-gain-bonds-img.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Written by":"Budwisefunds","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/budwisefunds.com\/blog\/#website","url":"https:\/\/budwisefunds.com\/blog\/","name":"Budwisefunds Blog","description":"Personal Finance &amp; Mutual Funds","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/budwisefunds.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/#primaryimage","url":"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/SECTION-54-EC-\u2013-Invest-your-capital-gains-in-capital-gain-bonds-img.jpg","contentUrl":"https:\/\/budwisefunds.com\/blog\/wp-content\/uploads\/2020\/02\/SECTION-54-EC-\u2013-Invest-your-capital-gains-in-capital-gain-bonds-img.jpg","width":1280,"height":853,"caption":"SECTION 54 EC \u2013 Invest your capital gains in capital gain bonds img"},{"@type":"WebPage","@id":"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/#webpage","url":"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/","name":"SECTION 54 EC \u2013 Invest your capital gains in capital gain bonds","isPartOf":{"@id":"https:\/\/budwisefunds.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/#primaryimage"},"datePublished":"2020-02-05T08:08:01+00:00","dateModified":"2020-12-08T11:21:30+00:00","author":{"@id":"https:\/\/budwisefunds.com\/blog\/#\/schema\/person\/9e9edd5a487c55d508aed1f8fd98d1d8"},"description":"Section 54 EC of the Income Tax Act, 1961 allows any person (including individuals, companies, HUF, etc) to avail exemption in respect...","breadcrumb":{"@id":"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/budwisefunds.com\/blog\/section-54-ec-invest-your-capital-gains-in-capital-gain-bonds\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/budwisefunds.com\/blog\/"},{"@type":"ListItem","position":2,"name":"SECTION 54 EC \u2013 Invest your capital gains in capital gain bonds"}]},{"@type":"Person","@id":"https:\/\/budwisefunds.com\/blog\/#\/schema\/person\/9e9edd5a487c55d508aed1f8fd98d1d8","name":"Budwisefunds","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/budwisefunds.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ba85cc0bb424354ebec9cccfa7a01d8f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ba85cc0bb424354ebec9cccfa7a01d8f?s=96&d=mm&r=g","caption":"Budwisefunds"},"sameAs":["https:\/\/budwisefunds.com\/blog"],"url":"https:\/\/budwisefunds.com\/blog\/author\/budwisefunds\/"}]}},"post_mailing_queue_ids":[],"_links":{"self":[{"href":"https:\/\/budwisefunds.com\/blog\/wp-json\/wp\/v2\/posts\/1636"}],"collection":[{"href":"https:\/\/budwisefunds.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/budwisefunds.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/budwisefunds.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/budwisefunds.com\/blog\/wp-json\/wp\/v2\/comments?post=1636"}],"version-history":[{"count":6,"href":"https:\/\/budwisefunds.com\/blog\/wp-json\/wp\/v2\/posts\/1636\/revisions"}],"predecessor-version":[{"id":2055,"href":"https:\/\/budwisefunds.com\/blog\/wp-json\/wp\/v2\/posts\/1636\/revisions\/2055"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/budwisefunds.com\/blog\/wp-json\/wp\/v2\/media\/1646"}],"wp:attachment":[{"href":"https:\/\/budwisefunds.com\/blog\/wp-json\/wp\/v2\/media?parent=1636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/budwisefunds.com\/blog\/wp-json\/wp\/v2\/categories?post=1636"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/budwisefunds.com\/blog\/wp-json\/wp\/v2\/tags?post=1636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}