Capital gains arising from redemption of nhai bonds

This query is : Resolved 

11 February 2019 What is the taxability of NHAI Bonds arising from its redemption ??

11 February 2019 Long term if held for more than 12 months. Benefit of indexation available. Rate of tax will be 20%

11 February 2019 But Sir is this written in some section or rule in the Income Tax Act or is there any case law related to it ??

27 September 2021 Which type of bonds are they? Capital gain bond? or any other?
If CG bonds u/s. 54EC, its interest is taxable on receipt...


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