{"id":30953,"date":"2026-01-12T22:32:20","date_gmt":"2026-01-12T17:02:20","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=30953"},"modified":"2026-01-12T22:38:30","modified_gmt":"2026-01-12T17:08:30","slug":"various-exemptions-available-in-capital-gains-for-fy-2025-26","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/","title":{"rendered":"Various exemptions available in Capital Gains for FY 2025-26"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d27eabe2f6e\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d27eabe2f6e\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Various_exemptions_available_in_respect_of_capital_gains_applicable_for_FY_2025-26_AY_2026-27\" title=\"Various exemptions available in respect of capital gains applicable for FY 2025-26 (AY 2026-27) \">Various exemptions available in respect of capital gains applicable for FY 2025-26 (AY 2026-27) <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Quick_reference_for_exemptions_on_capital_gains\" title=\"Quick reference for exemptions on capital gains.\">Quick reference for exemptions on capital gains.<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Section_54_%E2%80%94_Exemption_on_Sale_of_Residential_House\" title=\"Section 54 \u2014 Exemption on Sale of Residential House\">Section 54 \u2014 Exemption on Sale of Residential House<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Section_54F_Exemption_on_Sale_of_Any_Long-Term_Capital_Asset_Except_Residential_House\" title=\"Section 54F : Exemption on Sale of Any Long-Term Capital Asset (Except Residential House)\">Section 54F : Exemption on Sale of Any Long-Term Capital Asset (Except Residential House)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Section_54B_%E2%80%94_Exemption_on_Transfer_of_Agricultural_Land\" title=\"Section 54B \u2014 Exemption on Transfer of Agricultural Land\">Section 54B \u2014 Exemption on Transfer of Agricultural Land<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Section_54D_%E2%80%94_Exemption_on_Compulsory_Acquisition_of_Industrial_LandBuilding\" title=\"Section 54D \u2014 Exemption on Compulsory Acquisition of Industrial Land\/Building\">Section 54D \u2014 Exemption on Compulsory Acquisition of Industrial Land\/Building<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Section_54EC_Investment_in_Specified_Bonds\" title=\"Section 54EC : Investment in Specified Bonds\">Section 54EC : Investment in Specified Bonds<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Section_54EE_Investment_in_Specified_Funds_eg_Startup_Funds\" title=\"Section 54EE: Investment in Specified Funds (e.g., Startup Funds)\">Section 54EE: Investment in Specified Funds (e.g., Startup Funds)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Section_54G_54GA_Shifting_of_Industrial_Undertaking_SEZ_Reinvestment\" title=\"Section 54G &amp; 54GA: Shifting of Industrial Undertaking \/ SEZ Reinvestment\">Section 54G &amp; 54GA: Shifting of Industrial Undertaking \/ SEZ Reinvestment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Important_Notes_for_FY_2025-26\" title=\"Important Notes for FY 2025-26\">Important Notes for FY 2025-26<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Quick_Summary_Table_exemptions_on_capital_gains\" title=\"Quick Summary Table : exemptions on capital gains.\">Quick Summary Table : exemptions on capital gains.<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/carajput.com\/blog\/various-exemptions-available-in-capital-gains-for-fy-2025-26\/#Each_section_specifies_exemptions_on_capital_gains\" title=\"Each section specifies exemptions on capital gains.\">Each section specifies exemptions on capital gains.<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-30473\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/03\/How-reinvesting-capital-gains-in-a-house-can-help-save-tax-under-Section-54-54F-.jpg\" alt=\"How reinvesting capital gains in a house can help save tax under Section 54 &amp; 54F\u00a0\" width=\"1110\" height=\"1280\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/03\/How-reinvesting-capital-gains-in-a-house-can-help-save-tax-under-Section-54-54F-.jpg 1110w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/03\/How-reinvesting-capital-gains-in-a-house-can-help-save-tax-under-Section-54-54F--260x300.jpg 260w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/03\/How-reinvesting-capital-gains-in-a-house-can-help-save-tax-under-Section-54-54F--888x1024.jpg 888w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/03\/How-reinvesting-capital-gains-in-a-house-can-help-save-tax-under-Section-54-54F--768x886.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/03\/How-reinvesting-capital-gains-in-a-house-can-help-save-tax-under-Section-54-54F--800x923.jpg 800w\" sizes=\"(max-width: 1110px) 100vw, 1110px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Various_exemptions_available_in_respect_of_capital_gains_applicable_for_FY_2025-26_AY_2026-27\"><\/span><span style=\"color: #000080;\">Various exemptions available in respect of capital gains applicable for FY 2025-26 (AY 2026-27) <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Income Tax Department chart showing various exemptions available in respect of Capital Gains under different sections of the Income Tax Act for FY 2025-26. These exemptions apply primarily to Long-Term Capital Gains when certain conditions are met. Short-term capital gains generally do not have exemptions under these sections unless specifically stated.<\/p>\n<div>\n<ul>\n<li>Section 54 \u2013 Individual\/HUF selling residential house property.<\/li>\n<li>Section 54B \u2013 Individual\/HUF selling agricultural land.<\/li>\n<li>Section 54D \u2013 Any assessee selling land\/building for industrial undertaking.<\/li>\n<li>Section 54EC \u2013 Any assessee investing in specified bonds.<\/li>\n<li>Section 54F \u2013 Individual\/HUF selling any long-term capital asset (other than residential house).<\/li>\n<li>Section 54G \u2013 Industrial undertaking shifting from urban area.<\/li>\n<li>Section 54GA \u2013 Industrial undertaking shifting to SEZ.<\/li>\n<li>Section 54GB \u2013 Individual\/HUF selling residential property and investing in eligible company.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quick_reference_for_exemptions_on_capital_gains\"><\/span><span style=\"color: #000080;\">Quick reference for exemptions on capital gains.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 data-start=\"489\" data-end=\"553\"><span class=\"ez-toc-section\" id=\"Section_54_%E2%80%94_Exemption_on_Sale_of_Residential_House\"><\/span><span style=\"color: #000080;\"><strong data-start=\"495\" data-end=\"553\">Section 54 \u2014 Exemption on Sale of Residential House<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"555\" data-end=\"698\">Who can claim: Individuals &amp; HUFs<br data-start=\"592\" data-end=\"595\" \/>Asset sold: Long-term capital asset\u00a0 residential house<br data-start=\"654\" data-end=\"657\" \/>Condition: Reinvest capital gains in:<\/p>\n<p data-start=\"555\" data-end=\"698\">Another residential house in India, bought within 1 year before or 2 years after sale; Or construct within 3 years from sale.<br data-start=\"846\" data-end=\"849\" \/>Exemption amount: Lower of LTCG or cost of new house purchased\/constructed.<br data-start=\"928\" data-end=\"931\" \/>Important cap: Exemption is limited to a maximum of \u20b910 crore (even if investment exceeds this) \u2014 introduced by Finance Act changes applicable from recent years including FY 2025-26.<\/p>\n<h3 data-start=\"1166\" data-end=\"1268\"><span class=\"ez-toc-section\" id=\"Section_54F_Exemption_on_Sale_of_Any_Long-Term_Capital_Asset_Except_Residential_House\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1172\" data-end=\"1268\">Section 54F : Exemption on Sale of Any Long-Term Capital Asset (Except Residential House)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1270\" data-end=\"1497\">Who can claim: Individuals &amp; HUFs<br data-start=\"1307\" data-end=\"1310\" \/>Asset sold: Long-term capital asset other than a residential house<br data-start=\"1384\" data-end=\"1387\" \/>Condition: Reinvest the net sale proceeds (not just capital gain) in a residential house in India: following are basic condition<\/p>\n<ul data-start=\"1498\" data-end=\"1815\">\n<li data-start=\"1498\" data-end=\"1562\">\n<p data-start=\"1500\" data-end=\"1562\">Purchase within 1 year before or 2 years after sale;<\/p>\n<\/li>\n<li data-start=\"1563\" data-end=\"1815\">\n<p data-start=\"1565\" data-end=\"1815\">Construct within 3 years from sale.<br data-start=\"1604\" data-end=\"1607\" \/>Exemption amount: The amount of LTCG \u00d7 (investment in new house \u00f7 net sale proceeds).<br data-start=\"1696\" data-end=\"1699\" \/>Key restriction: Exemption capped at \u20b910 crore of reinvestment amount.<\/p>\n<\/li>\n<li data-start=\"1563\" data-end=\"1815\">\n<p data-start=\"1565\" data-end=\"1815\">To be eligible:<\/p>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul data-start=\"1835\" data-end=\"2149\">\n<li data-start=\"1835\" data-end=\"1968\">\n<p data-start=\"1837\" data-end=\"1968\">On the date of transfer, the assessee should not own more than one residential house (excluding the new one being purchased).<\/p>\n<\/li>\n<li data-start=\"1969\" data-end=\"2149\">\n<p data-start=\"1971\" data-end=\"2149\">Deposit unutilised funds in Capital Gains Account Scheme (CGAS) if not invested by the due date of filing the return to claim exemption.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 data-start=\"2156\" data-end=\"2225\"><span class=\"ez-toc-section\" id=\"Section_54B_%E2%80%94_Exemption_on_Transfer_of_Agricultural_Land\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2162\" data-end=\"2225\">Section 54B \u2014 Exemption on Transfer of Agricultural Land<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2227\" data-end=\"2639\">Who can claim: Individuals &amp; HUFs<br data-start=\"2264\" data-end=\"2267\" \/>Asset sold: Agricultural land used for agricultural purposes for at least 2 years before sale<br data-start=\"2364\" data-end=\"2367\" \/>Condition: Reinvest gains into agricultural land within 2 years from the date of transfer.<br data-start=\"2469\" data-end=\"2472\" \/>Exemption amount: Lower of capital gain or cost of new land.<br data-start=\"2536\" data-end=\"2539\" \/>Special: Must continue using the new land for agriculture.<\/p>\n<h3 data-start=\"2646\" data-end=\"2736\"><span class=\"ez-toc-section\" id=\"Section_54D_%E2%80%94_Exemption_on_Compulsory_Acquisition_of_Industrial_LandBuilding\"><\/span><span style=\"color: #000080;\"><strong data-start=\"2652\" data-end=\"2736\">Section 54D \u2014 Exemption on Compulsory Acquisition of Industrial Land\/Building<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2738\" data-end=\"3109\">Who can claim: Any assessee<br data-start=\"2769\" data-end=\"2772\" \/>Asset sold: Land\/building forming part of an industrial undertaking compulsorily acquired<br data-start=\"2865\" data-end=\"2868\" \/>Condition: Purchase replacement land\/building within 3 years to shift or re-establish the undertaking.<br data-start=\"2978\" data-end=\"2981\" \/>Exemption: LTCG exempt to the extent of cost of new asset or gain, whichever is lower.<\/p>\n<h3 data-start=\"3116\" data-end=\"3173\"><span class=\"ez-toc-section\" id=\"Section_54EC_Investment_in_Specified_Bonds\"><\/span><span style=\"color: #000080;\"><strong data-start=\"3122\" data-end=\"3173\">Section 54EC : Investment in Specified Bonds<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3175\" data-end=\"3687\">Who can claim: Any assessee<br data-start=\"3206\" data-end=\"3209\" \/>Asset sold: Long-term capital asset (land or building)<br data-start=\"3267\" data-end=\"3270\" \/>Condition: Invest LTCG in specified bonds within 6 months from sale.<br data-start=\"3350\" data-end=\"3353\" \/>Eligible bonds: NHAI, REC, HUDCO bonds (must be held for 5 years \u2014 longer lock-in)<br data-start=\"3447\" data-end=\"3450\" \/>Maximum limit: INR 50 lakh in aggregate in a financial year.<br data-start=\"3511\" data-end=\"3514\" \/>Important: If bonds are transferred or converted into cash within 5 years, the exemption is withdrawn and previous gains get taxed.<\/p>\n<h3 data-start=\"3694\" data-end=\"3773\"><span class=\"ez-toc-section\" id=\"Section_54EE_Investment_in_Specified_Funds_eg_Startup_Funds\"><\/span><span style=\"color: #000080;\"><strong data-start=\"3700\" data-end=\"3773\">Section 54EE: Investment in Specified Funds (e.g., Startup Funds)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3775\" data-end=\"4252\">Who can claim: Any assessee<br data-start=\"3806\" data-end=\"3809\" \/>Asset sold: Long-term capital asset<br data-start=\"3848\" data-end=\"3851\" \/>Condition: Invest gains in notified long-term specified funds within 6 months from sale.<br data-start=\"3947\" data-end=\"3950\" \/>Maximum limit: INR 50 lakh in a year (inclusive of FY of sale and next).<br data-start=\"4023\" data-end=\"4026\" \/>Important: Must hold the investment for the prescribed lock-in period (typically 3 years).<br data-start=\"4124\" data-end=\"4127\" \/>If the specified asset is sold or converted into money earlier, exemption is withdrawn.<\/p>\n<h3 data-start=\"4259\" data-end=\"4346\"><span class=\"ez-toc-section\" id=\"Section_54G_54GA_Shifting_of_Industrial_Undertaking_SEZ_Reinvestment\"><\/span><span style=\"color: #000080;\"><strong data-start=\"4265\" data-end=\"4346\">Section 54G &amp; 54GA: Shifting of Industrial Undertaking \/ SEZ Reinvestment<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"4348\" data-end=\"4514\">These provisions provide exemptions where gains arise from the transfer of assets used for industrial undertakings and are reinvested to set up similar activities in Rural areas (Sec 54G) &amp; Special Economic Zones (Sec 54GA).\u00a0Key conditions is are mentioned here under :<\/p>\n<ul data-start=\"4610\" data-end=\"4796\">\n<li data-start=\"4610\" data-end=\"4696\">\n<p data-start=\"4612\" data-end=\"4696\">Reinvestment in new assets within 1 year before or 3 years after transfer.<\/p>\n<\/li>\n<li data-start=\"4697\" data-end=\"4796\">\n<p data-start=\"4699\" data-end=\"4796\">Exemption amount is the lower of gain or cost of the new asset.<\/p>\n<\/li>\n<\/ul>\n<h2 data-start=\"4803\" data-end=\"4843\"><span class=\"ez-toc-section\" id=\"Important_Notes_for_FY_2025-26\"><\/span><span style=\"color: #000080;\"><strong data-start=\"4809\" data-end=\"4843\">Important Notes for FY 2025-26<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li data-start=\"4845\" data-end=\"4885\">LTCG on Equity \/ Mutual Funds : <span style=\"font-size: 16px;\">LTCG from listed equity shares and equity-oriented mutual funds exceeding \u20b91 lakh in a financial year is taxed at <\/span>10%<span style=\"font-size: 16px;\"> without indexation. <\/span><span style=\"font-size: 16px;\">The specific exemption threshold of \u20b91 lakh exists for equity LTCG under Section 112A (not a reinvestment exemption but a <\/span>basic exemption limit<span style=\"font-size: 16px;\"> for taxing).<\/span><\/li>\n<li data-start=\"5234\" data-end=\"5255\">STCG Rules : <span style=\"font-size: 16px;\">Short-term capital gains (STCG) generally do <\/span>not qualify<span style=\"font-size: 16px;\"> for the above exemptions (e.g., Sections 54, 54F, 54EC, etc., apply only to <\/span>LTCG<span style=\"font-size: 16px;\">). <\/span><span style=\"font-size: 16px;\">Section 87A rebate (for reducing tax payable) typically <\/span>does not apply<span style=\"font-size: 16px;\"> to special rate incomes like STCG (clarified for FY 2025-26), though judicial decisions may affect this in specific cases.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quick_Summary_Table_exemptions_on_capital_gains\"><\/span><span style=\"color: #000080;\"><strong data-start=\"5660\" data-end=\"5683\">Quick Summary Table : exemptions on capital gains.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&nbsp;<\/p>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"5685\" data-end=\"6668\">\n<thead data-start=\"5685\" data-end=\"5770\">\n<tr data-start=\"5685\" data-end=\"5770\">\n<th data-start=\"5685\" data-end=\"5695\" data-col-size=\"sm\"><span style=\"color: #000080;\">Section<\/span><\/th>\n<th data-start=\"5695\" data-end=\"5719\" data-col-size=\"sm\"><span style=\"color: #000080;\">Applicable Asset Sale<\/span><\/th>\n<th data-start=\"5719\" data-end=\"5740\" data-col-size=\"sm\"><span style=\"color: #000080;\">Reinvestment Asset<\/span><\/th>\n<th data-start=\"5740\" data-end=\"5753\" data-col-size=\"md\"><span style=\"color: #000080;\">Time Limit<\/span><\/th>\n<th data-start=\"5753\" data-end=\"5770\" data-col-size=\"md\"><span style=\"color: #000080;\">Max Exemption<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"5876\" data-end=\"6668\">\n<tr data-start=\"5876\" data-end=\"6021\">\n<td data-start=\"5876\" data-end=\"5885\" data-col-size=\"sm\"><strong data-start=\"5878\" data-end=\"5884\">54<\/strong><\/td>\n<td data-start=\"5885\" data-end=\"5905\" data-col-size=\"sm\">Residential house<\/td>\n<td data-col-size=\"sm\" data-start=\"5905\" data-end=\"5929\">New residential house<\/td>\n<td data-col-size=\"md\" data-start=\"5929\" data-end=\"5980\">1 yr before \/ 2 yr after \/ 3 yr for construction<\/td>\n<td data-col-size=\"md\" data-start=\"5980\" data-end=\"6021\">LTCG or investment (capped at \u20b910 Cr)<\/td>\n<\/tr>\n<tr data-start=\"6022\" data-end=\"6158\">\n<td data-start=\"6022\" data-end=\"6032\" data-col-size=\"sm\"><strong data-start=\"6024\" data-end=\"6031\">54F<\/strong><\/td>\n<td data-start=\"6032\" data-end=\"6072\" data-col-size=\"sm\">Any LT asset except residential house<\/td>\n<td data-start=\"6072\" data-end=\"6092\" data-col-size=\"sm\">Residential house<\/td>\n<td data-start=\"6092\" data-end=\"6109\" data-col-size=\"md\">Same as Sec 54<\/td>\n<td data-start=\"6109\" data-end=\"6158\" data-col-size=\"md\">LTCG \u00d7 (invest \/ net sale) (capped at \u20b910 Cr)<\/td>\n<\/tr>\n<tr data-start=\"6159\" data-end=\"6255\">\n<td data-start=\"6159\" data-end=\"6169\" data-col-size=\"sm\"><strong data-start=\"6161\" data-end=\"6168\">54B<\/strong><\/td>\n<td data-start=\"6169\" data-end=\"6189\" data-col-size=\"sm\">Agricultural land<\/td>\n<td data-start=\"6189\" data-end=\"6209\" data-col-size=\"sm\">Agricultural land<\/td>\n<td data-col-size=\"md\" data-start=\"6209\" data-end=\"6224\">Within 2 yrs<\/td>\n<td data-col-size=\"md\" data-start=\"6224\" data-end=\"6255\">Lower of gain or investment<\/td>\n<\/tr>\n<tr data-start=\"6256\" data-end=\"6357\">\n<td data-start=\"6256\" data-end=\"6266\" data-col-size=\"sm\"><strong data-start=\"6258\" data-end=\"6265\">54D<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"6266\" data-end=\"6304\">Industrial land\/building (acquired)<\/td>\n<td data-col-size=\"sm\" data-start=\"6304\" data-end=\"6311\">Same<\/td>\n<td data-col-size=\"md\" data-start=\"6311\" data-end=\"6326\">Within 3 yrs<\/td>\n<td data-col-size=\"md\" data-start=\"6326\" data-end=\"6357\">Lower of gain or investment<\/td>\n<\/tr>\n<tr data-start=\"6358\" data-end=\"6429\">\n<td data-start=\"6358\" data-end=\"6369\" data-col-size=\"sm\"><strong data-start=\"6360\" data-end=\"6368\">54EC<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"6369\" data-end=\"6385\">Land\/building<\/td>\n<td data-col-size=\"sm\" data-start=\"6385\" data-end=\"6403\">Specified bonds<\/td>\n<td data-col-size=\"md\" data-start=\"6403\" data-end=\"6417\">Within 6 mo<\/td>\n<td data-col-size=\"md\" data-start=\"6417\" data-end=\"6429\">\u20b950 lakh<\/td>\n<\/tr>\n<tr data-start=\"6430\" data-end=\"6500\">\n<td data-start=\"6430\" data-end=\"6441\" data-col-size=\"sm\"><strong data-start=\"6432\" data-end=\"6440\">54EE<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"6441\" data-end=\"6456\">Any LT asset<\/td>\n<td data-col-size=\"sm\" data-start=\"6456\" data-end=\"6474\">Specified funds<\/td>\n<td data-col-size=\"md\" data-start=\"6474\" data-end=\"6488\">Within 6 mo<\/td>\n<td data-col-size=\"md\" data-start=\"6488\" data-end=\"6500\">\u20b950 lakh<\/td>\n<\/tr>\n<tr data-start=\"6501\" data-end=\"6668\">\n<td data-start=\"6501\" data-end=\"6518\" data-col-size=\"sm\"><strong data-start=\"6503\" data-end=\"6517\">54G \/ 54GA<\/strong><\/td>\n<td data-col-size=\"sm\" data-start=\"6518\" data-end=\"6552\">Industrial assets for rural\/SEZ<\/td>\n<td data-col-size=\"sm\" data-start=\"6552\" data-end=\"6569\">Similar assets<\/td>\n<td data-col-size=\"md\" data-start=\"6569\" data-end=\"6597\">1 yr before \/ 3 yrs after<\/td>\n<td data-col-size=\"md\" data-start=\"6597\" data-end=\"6627\">Lower of gain or investment<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Each_section_specifies_exemptions_on_capital_gains\"><\/span><span style=\"color: #000080;\">Each section specifies exemptions on capital gains.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Eligible Assessee (Individual, HUF, or any assessee)<\/li>\n<li>Nature of Asset Transferred (Residential property, agricultural land, industrial land\/building, etc.)<\/li>\n<li>Type of Capital Gain (Long-term or short-term)<\/li>\n<li>New Asset Required for Exemption (Residential house, agricultural land, bonds, etc.)<\/li>\n<li>Maximum Exemption Allowed (e.g., INR 50 lakh for 54EC bonds)<\/li>\n<li>Time Limit for Purchase\/Investment (e.g., within 2 years, 3 years, or 6 months)<\/li>\n<li>Conditions (e.g., deposit in Capital Gains Account Scheme if not utilized before filing return)<\/li>\n<li>Bonds under Section 54EC are redeemable after 5 years (Housing and Urban Development Corporation Ltd or NHAI). The Capital Gains Account Scheme applies if the investment is not made before the return filing. Amendments as per the Finance Act, 2025 are included.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Various exemptions available in respect of capital gains applicable for FY 2025-26 (AY 2026-27) Income Tax Department chart showing various exemptions available in respect of Capital Gains under different sections of the Income Tax Act for FY 2025-26. These exemptions apply primarily to Long-Term Capital Gains when certain conditions are met. Short-term capital gains generally &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,1],"tags":[10405],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30953"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=30953"}],"version-history":[{"count":2,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30953\/revisions"}],"predecessor-version":[{"id":30955,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/30953\/revisions\/30955"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=30953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=30953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=30953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}