
Section 54EC Capital Gains Bonds: REC, PFC, NHAI & IRFC Tax Exemption Guide
Definitive guide to Section 54EC capital gains bonds for FY 2025-26 and AY 2026-27. Understand the ₹50 Lakh statutory limit, mandatory 6-month investment window from sale of land or building, 5-year lock-in period, interest coupon rates, taxation of interest, and redemption procedures.

