Section 54, 54F & 54EC Capital Gains Exemptions
Planning reinvestment to save tax on property and asset sales
- 1ModelTax under each exemption mix modelled.
- 2InvestPurchase, CGAS deposit or bonds timed correctly.
- 3ReportClaimed in the ITR; lock-ins tracked.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Section 54, 54F & 54EC Capital Gains Exemptions
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Section 54 exempts long-term gain from selling a residential house if it is invested in another house — bought one year before or two years after the sale, or constructed within three years. Section 54F gives the same relief when any other long-term asset is sold, if the whole net sale proceeds go into a house. For both, the new house's cost counts only up to ₹10 crore. Section 54EC exempts up to ₹50 lakh of land or building gains invested in specified bonds within six months.
If the new house isn't bought before your ITR due date, the unused amount must be deposited in the Capital Gains Account Scheme to keep the exemption. Selling the new house within three years reverses it.
Once in a lifetime, a taxpayer whose gain doesn't exceed ₹2 crore can use Section 54 to buy two houses instead of one. Exemptions can be combined — part in a house, part in 54EC bonds — and we optimise the split for your cash needs.
| Section 54 | House → house; 1 year before / 2 years after (3 years to construct) |
|---|---|
| Section 54F | Other asset → house; invest net sale consideration |
| Cost cap | New house cost counted up to ₹10 crore (54 and 54F) |
| Section 54EC | Up to ₹50 lakh in specified bonds within 6 months; 5-year lock-in |
| CGAS | Deposit unused amount before ITR due date |
Who this is for
Common scenarios where this service is a good fit.
- Sellers of houses, land, shares or other long-term assets
- Buyers planning a new home with sale proceeds
- Sellers who missed the purchase before the ITR due date
What you get
Clear deliverables so you know exactly what's included.
- Exemption options compared
- CGAS deposit guidance
- Bond investment timing
- ITR reporting and lock-in tracking
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Tax under each exemption mix modelled.
Purchase, CGAS deposit or bonds timed correctly.
Claimed in the ITR; lock-ins tracked.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page also covers
- Section 54
- House sale reinvested in a house.
- Section 54F
- Other assets reinvested in a house.
- Section 54EC
- Specified bonds up to ₹50 lakh.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
