Deduction u/s54ec

To avail exemption, in your case u/s 54EC, against capital gain, only the capital gain is to be invested and not the whole sale proceed. You may have to contact the NHAI or REC to find out the new issues of bonds. Since you have sold the property in December 2013, you are required to invest in bonds before the end of 6 months to avail exemption u/s 54EC.