Save Capital Gains Tax with Section 54EC Bonds
Invest property sale gains in NHAI/REC bonds and save LTCG tax.
Sold a property? You have 6 months to invest your gains in NHAI or REC bonds and save the entire LTCG tax. Singhal Consultancy Services — backed by a 27-year CA practice — makes this process smooth and correct.
Bond Categories
Fixed-income · Capital preservation
Tax-Efficient
Capital Protected
7-9%
Typical Bond
54EC
Capital Gain
₹50 L
Max 54EC
AAA
Top Credit
7-9%
Typical Bond Yield p.a.
54EC
Capital Gain Tax Exempt
₹50 L
Max 54EC Investment
AAA
Top Credit Rating
Fixed Income Solutions We Offer
Section 54EC Bonds
- Issued by NHAI & REC (government-backed)
- Save 100% LTCG tax on property sale proceeds
- Invest up to ₹50 lakh per financial year
- 5-year lock-in (strict — no premature exit)
- Interest ~5.25% p.a. (taxable at your slab)
- Must invest within 6 months of property sale
Corporate Bonds
- Rated AAA to AA — highest credit quality
- Fixed interest paid semi-annually or annually
- Returns typically 7–9% (better than FD)
- Listed on BSE/NSE — can sell if needed
- Ideal for capital preservation + income
- Minimum ₹1 lakh per bond typically
How Section 54EC Works
Four simple steps to completely save your property sale LTCG tax.
Identify Your Need
Property sold recently? Conservative investor wanting steady income? Tell us your situation.
Eligibility Check
We confirm the 6-month timeline for 54EC, calculate your gain, and identify the right bond quantity.
Application
We guide you through the bond application — physical or demat, depending on the issuer's current tranche.
Investment Confirmed
You receive bond certificates / demat credit. Interest is credited to your bank account as scheduled.
CA-Backed Bond Advisory
Unlike most distributors, Singhal Consultancy Services is backed by Dinesh Singhal CA's 27-year tax practice. We don't just sell bonds — we ensure your entire property sale exit (gain calculation, timeline, ITR filing guidance) is handled correctly.
27 Yrs
CA Practice
₹50L
Max 54EC Investment
6 Months
Investment Window
Govt-Backed
NHAI & REC Bonds
Bond Investment FAQs
Everything you need to know about 54EC bonds and LTCG tax saving.
You must invest within 6 months of the date of transfer of the property. Missing this deadline means you lose the tax exemption entirely.
No. The maximum is ₹50 lakh per financial year across NHAI and REC bonds combined. Gains above ₹50 lakh remain taxable.
Premature redemption is not allowed. If bonds are transferred or pledged within 5 years, the tax exemption is reversed and you'll owe the LTCG tax plus interest.
Yes. The ~5.25% interest earned on 54EC bonds is fully taxable at your income slab rate. Only the capital gain exemption is the tax benefit — not the interest.
Long-term capital gains (property held 24+ months) are taxed at 12.5% without indexation benefit as of FY 2025-26.
Lock In Tax-Free Returns with 54EC Bonds
Just sold a property? Save 100% of your long-term capital gains with NHAI/REC 54EC bonds. Time-sensitive — invest within 6 months of the sale.
Bonds are subject to interest rate risk. Returns are indicative. Please read the offer document carefully.