Section 54ec subsequent year

This discussion clarifies the rules around claiming Section 54EC exemption in consecutive financial years. The user sold a property in FY 2021, invested in NHAI bonds for exemption, and now wants to know if they can do the same in FY 2022 after selling another property. The answer confirms that reinvesting capital gains into eligible bonds like NHAI bonds in a subsequent year for Section 54EC exemption is indeed permissible.