Section 54EC Capital Gains Bonds: REC, PFC & NHAI ₹50 Lakh Exemption Guide
Complete statutory guide to saving long-term capital gains tax on land and building sales under Section 54EC of the Income Tax Act: REC, PFC, NHAI, and IRFC bonds, 5-year lock-in rules, 5.25% interest rate, and ₹50 Lakh statutory cap.

