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

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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)

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. 

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