The gains that arise on the sale of a Long Term Capital Gain Asset are known as Long Term Capital Gains and Capital Gains Tax is levied on such gains. However, such tax can be saved if this amount is invested in capital gain bonds specified under section 54 EC.

REC (Rural Electrification Corporation), IRFC (Indian Railway Finance Corporation) & PFC (Power Finance Corporation Ltd) are the bonds eligible under Section 54 EC.

You can apply for the 54 EC bonds offline with physical forms.

The payment can be done through cheque, DD or RTGS

The following can apply:

  • Resident Individuals
  • Hindu Undivided Families (HUF)
  • Firms
  • Companies
  • Banks, Commercial RRB, Co-operative Banks
  • Financial Institutions
  • Company
  • Mutual Funds
  • Insurance Companies
  • Eligible NRIs (as per applicable law and regulations)

The interest rate for 54 EC bonds is 5.75% (paid annually)

The maximum application size is 500 bonds, of Rs. 10,000 each i.e. Rs 50,00,000 in a financial year

The lock-in period for 54 EC bonds is 5 years.

The 54 EC bonds are AAA rated by ICRA and CRISIL.

The amount should be invested within 6 months from the date of sale of property

No. TDS is not deducted on 54 EC bonds.

Yes. The interest on 54 EC bonds is taxable.

The bonds can be held in physical or demat form.

The interest is paid annually.

No. The 54 EC bonds are not transferable.

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