Section 54EC Capital Gains Bonds: REC, PFC & IRFC ₹50 Lakh Tax Exemption Guide
Master long-term capital gains tax exemption on land and buildings under Section 54EC of the Income Tax Act 1961. Learn eligible sovereign bonds (REC, PFC, IRFC), the ₹50 Lakh annual investment cap, the strict 6-month investment window, 5-year lock-in conditions, and taxability of premature redemption.

