Under Section 54EC of the Income Tax Act, there are four specific types of bonds that are eligible for investment to avail the capital gains exemption:

1. NHAI (National Highway Authority of India) 54EC NHAI Capital Gain Bond (currently closed)
2. REC (Rural Electrification Corporation) 54EC REC Capital Gain Bond
3. IRFC (Indian Railways Finance Corporation) 54EC IRFC Capital Gain Bond
4. PFC (Power Finance Corporation Ltd) 54EC PFC Capital Gain Bond

Investing the capital gains amount in any of these bonds within the specified time period also allows individuals to claim the capital gains exemption and defer the tax liability.

Click here for more details about IRFC Capital Gain Bonds
Click here for more details about REC Capital Gain Bonds
Click here for more details about PFC Capital Gain Bonds

Related posts:

  1. 54EC Capital Gain Bonds
  2. Why do you invest in IRFC-REC-PFC Capital Gain Bonds or 54EC IRFC-REC-PFC Capital Gain Bonds? What are the tax advantages of investing in IRFC-REC-PFC Capital Gain Bonds?
  3. Do I have to pay any charges / fees or brokerage / commission to the broker for 54EC IRFC-REC-PFC Capital Gain Bonds?
  4. Can I invest in 54EC IRFC-REC-PFC Capital Gain Bonds any amount? For example: my gain is Rs. 5,76,760.
  5. What is the subscription mode for in 54EC IRFC-REC-PFC Capital Gain Bonds?
  6. When does interest start accruing for 54EC IRFC-REC-PFC Capital Gain Bonds? Does it start from the date of transfer of funds?
  7. What is the face value, issue price and minimum investment in 54EC IRFC-REC-PFC Capital Gain Bonds?
  8. What is the procedure for applying in IRFC-REC-PFC 54EC Capital Gain Bonds?
  9. What is the coupon rate/interest rate/payable on IRFC-REC-PFC 54EC Capital Gain Bonds?
  10. How to get maturity amount of 54EC IRFC-REC-PFC Capital Gain Bonds?

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