What is the ₹10 Crore cap on Section 54/54F?

As per recent Union Budget changes, the maximum deduction that can be claimed under Section 54 or Section 54F by reinvesting in a residential property is strictly capped at ₹10 Crore. Any capital gains above this limit will be fully taxable.

Capital Gains Exemption (54/54F)

Calculate tax savings under Section 54 and 54F when reinvesting capital gains into a new house property.

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Quick Summary: Capital Gains Exemption (54/54F)

Section 54 (house-to-house) and 54F (any asset-to-house) are powerful tax-saving tools for property sellers. In FY 2026-27, the total exemption claim under these sections is strictly capped at ₹10 Crore. This tool calculates the exact reinvestment required to bring your capital gains tax liability to zero.

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Regulatory Disclaimer

Last verified May 2026

Statutory Disclosure

Nature:Calculator platform and is NOT a SEBI-registered Investment Adviser. All calculations are indicative.

Risk:"Investments in securities market are subject to market risks. Read all related documents carefully before investing."

Consult a SEBI-registered IA or CA for personalised advice.

9 out of 10 traders in F&O incurred net losses (SEBI 2023). Tax estimates based on IT Act 2025. Trezoriq is not liable for financial decisions based on results.