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?