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Income TaxIndividual
Capital Gains Exemption — 54 / 54F / 54EC
Plan your LTCG reinvestment under s.54 (house→house), 54F (other LTA→house), or 54EC (bonds) to minimise the 12.5% tax.
Your inputs
₹50,00,000
₹
Gain from sale of original asset
₹40,00,000
₹
Cost of new house OR bonds purchased
₹80,00,000
₹
Required for s.54F proportionate exemption (else ignored)
Result
- Exemption claimed
- ₹40,00,000
- Taxable LTCG after exemption
- ₹10,00,000
- LTCG tax @ 12.5%
- ₹1,25,000
- Tax saved vs no reinvestment
- ₹5,00,000
Reviewed by CA team
Estimates only — rules change frequently. Please verify with a CA before you file, invest, or sign anything.
Assumptions
- 12.5% LTCG rate post 23-Jul-2024 (Finance Act 2024). Pre-Jul-2024 sales: 20% with indexation may apply.
- s.54F requires the assessee not to own >1 residential house on the sale date (other than the new one).
- Doesn't model surcharge, cess, or HUF-specific limits.
How this is calculated
Reviewed by CA teams.54: Exemption = min(LTCG, reinvested in new house) s.54F: Exemption = LTCG × (reinvested ÷ net consideration); fully exempt if reinvested ≥ net consideration s.54EC: Exemption = min(LTCG, min(reinvested, ₹50L)) Taxable LTCG = LTCG − Exemption Tax = Taxable LTCG × 12.5%
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