What is the difference between Section 54 and Section 54F?

Section 54 applies to the sale of a residential house where the gains are reinvested in another house. Section 54F applies to the sale of any long-term asset other than a residential house (like land or gold), where the entire sale consideration must be reinvested in a house.

What is the limit for Section 54EC exemption?

Under Section 54EC, you can invest long-term capital gains from land or building in specified bonds (like NHAI or REC) up to a maximum limit of ₹50 lakh within 6 months from the date of transfer.

Sec 54/54F/54EC Exemption CalculatorFY 2026-27

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Regulatory Disclaimer · FY 2026-27

Last verified May 2026

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