Section 54ec subsequent year

shreyank amartya (6 Points)

09 September 2022  

I sold a property in FY 2021 and bought NHAI bonds worth 50 lakhs and claimed exemption under section 54ec. Can I sell another property in FY 2022 and buy bonds worth 50 lakhs and claim exemption again?

I was a bit confused after reading the subsequent year amendment to section 54ec. Please clarify.