TDS on sale of land

758 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)
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. 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
Featured 16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT , CA SemiQualifie

Vakilsearch.com

Chennai

CA Inter

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
Featured 16 July 2026
Semi Qualified Company Secretary

Vakilsearch.com

Chennai

CS

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
25 June 2026
Accounts & Taxation Executive

Dindukurthy & Associates

Hyderabad

MBA

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details