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          Income Tax

          What is the maximum amount of exemption allowed under section 54EC?

          FAQs on Exemption available from Capital gains

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          Exemption under section 54EC limited to the lesser of capital gains or investment in specified bonds. Exemption under section 54EC is limited to the lower of the amount of capital gains (long-term or short-term), the amount invested in specified bonds, or Rs. 50,00,000, so relief is available only where qualifying gains are matched by investment in designated bonds and subject to the stated cap.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Exemption under section 54EC limited to the lesser of capital gains or investment in specified bonds.

                                  Exemption under section 54EC is limited to the lower of the amount of capital gains (long-term or short-term), the amount invested in specified bonds, or Rs. 50,00,000, so relief is available only where qualifying gains are matched by investment in designated bonds and subject to the stated cap.


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