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of <h1>Section 54EC allows capital gains tax exemption through investment in specified infrastructure bonds within six months</h1> Section 54EC provides capital gains tax exemption for individuals transferring long-term capital assets like land or buildings. The exemption requires investment in specified bonds issued by NHAI, RECL, PFC, IRFC, or IREDA within six months of asset transfer. Investment limit is fifty lakh rupees per financial year. Bonds must be held for five years minimum - early transfer or conversion makes the original exempted gains taxable. Exemption amount equals the lower of capital gains or investment cost. Bonds are redeemable after five years for investments from April 2018 onwards.
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