How does Section 54 capital gains exemption work for Property Sellers?

Section 54 exempts long-term capital gains on the sale of a residential property if the gains are reinvested in another residential property in India within 1 year before or 2 years after the sale (or 3 years for construction). The exemption is limited to the amount actually reinvested.

What if Property Sellers sells a non-residential asset instead — does Section 54F apply?

Section 54F covers LTCG on any asset other than a residential house (shares, land, gold), exempting the gain proportionally if the full net sale consideration is reinvested in one residential property, subject to owning no more than one other house on the sale date.

Updated 13 Oct 2026

Section 54/54F Capital Gains Exemption for Property Sellers

Exempt LTCG on property sale by reinvesting in residential property under Section 54 or 54F. with Form 26AS/AIS reconciled before your return is filed.

Quick answer

LTCG on property sale can be exempted by reinvesting in residential property under Section 54 or 54F — Indus Tax verifies eligibility, timelines, and the exemption amount before filing.

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Key figures for FY 2025-26

31 Jul 2026

ITR filing deadline

For individuals (non-audit), FY 2025-26

₹7 lakh

Tax-free income limit

New regime with Section 87A rebate

30%

Highest tax slab

On income above ₹15 lakh (new regime)

From ₹999

ITR filing fee

Simple salaried return with Form 16

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