What are the Specific investment as per section 54E,54EA,54EB?

Dear Members,

What are the list of Specific Securities, Units in UTI,National Rural Development Bonds, Debentures by Housing and Urdan Development Cooperation limited etc as per capital gains exemption section 54E,EA,EE&EB.

How to Investment in them?
Replies (5)
Quick Summary
This discussion clarifies which specific investments qualify for capital gains tax exemption under sections 54E, 54EA, 54EB, and particularly 54EC. It highlights that 54EC exemptions are applicable when selling land or buildings, not equity shares. Eligible investments include bonds from entities like REC, NHAI, PFC, and IRFC, currently offering around 5% interest.

However, you can substantially reduce it by using one of the following methods:

  • Exemptions under Section 54F, when you buy or construct a Residential Property. ...
  • Purchase Capital Gains Bonds under Section 54EC. ...
  • Investing in Capital Gains Accounts Scheme.
Thanks for your reply sir,

I have capital gain on sale of equity shares, to claim under section 54F, I have already two houses.

54EC only when I have LTCG on transfer of Land or building or both.

request to give the list with the rate interest if possible.

Bonds eligible for exemption under section 54EC of the Income Tax Act

  • Rural Electrification Corporation Limited or REC bonds,
  • National Highway Authority of India or NHAI bonds,
  • Power Finance Corporation Limited or PFC bonds,
  • Indian Railway Finance Corporation Limited or IRFC bonds

Interest rates are at 5%

Thanks Joshi for your reply,

54EC is applicable when transferred asset is Land or building or both? Not applicable in case of sale of Long term Equity Shares.

yes applicable on transfer of land or building only. 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 16 July 2026
CA Inter, CA Intermediate, CA IPCC, CA CPT, CA SemiQualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
Featured 18 July 2026
Senior Manager- Finance & Accounts

apricus india

Ahmedabad

CA

View Details
Company
23 July 2026
CA Inter

Vikram Jadhav and Company

Pune

CA Inter

View Details
Company
13 July 2026
AVP / VP - PCG Advisory

Workforce Connect

Mumbai

MBA

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
11 July 2026
CA semi qualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

G A R U D & Associates

New Delhi

CA Inter

View Details
Company
22 July 2026
Senior Chartered Accountant

SKSS

Patna

CA

View Details
Follow