TDS on sale of land

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?

Replies (2)
Quick Summary
For exemption u/s 54EC on sale of land, only the long-term capital gain needs to be invested, not the full sale consideration. Investing the LTCG amount ensures full tax exemption.

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. 

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