TDS on sale of land

Tax queries 606 views 2 replies

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)

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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