A residential plot bought in 2019 for Rs 26.15 lakh and sold in Dec 2025 for Rs. 48.75 lakh leaving an LTCG of Rs. 22.60 lakh. For zero LTCG tax under 54EC, whether Rs. 22.60 lakh has to be invested or entire sale consideration i.e. Rs.48.75 lakh?
A residential plot bought in 2019 for Rs 26.15 lakh and sold in Dec 2025 for Rs. 48.75 lakh leaving an LTCG of Rs. 22.60 lakh. For zero LTCG tax under 54EC, whether Rs. 22.60 lakh has to be invested or entire sale consideration i.e. Rs.48.75 lakh?
Under Section 54EC, only LTCG (₹22.60 lakh) needs to be invested to get full tax exemption. Investing full sale value is not required
Thank you Sir. It's really appreciated.
Karia Overseas
Ahmedabad
CA
View Details
T R SOOD & CO
New Delhi
CA Inter
View Details
SMJ global advisors pvt ltd
New Delhi
B.Com
View Details
Vardhaman Group of India
Pimpri Chinchwad
CA Inter
View Details
CAclubindia
