54EC Capital Gain Bonds - Business & Economy - Investment - TIK Share

54EC Capital Gain Bonds

Vedanta Deshika


What are the salient features of these bonds ?

1. Only Long term capital gains are exempted 

2. Lock-in Period is 3 years 

3. REC & NHAI issue these capital gain bonds

4. Interest @ 6% pa paid annually

5. Interest from the bonds is taxable however no TDS is deducted

6. Max amount of Investment - Rs 50 Lakhs

7. These Bonds are non-transferable, non-negotiable

8. These bonds cannot be given as security for any loan or advance


Rahul Rai


Should these bonds be bought before due date or withing previous year?


Vedanta Deshika


BUy these bonds within 6 months from the date of transfer of capital assets