Capital gains exemption calculator: Sections 54, 54F & 54EC.
Long-term capital gains tax in India is optional more often than people think — reinvest in a residential house or 54EC bonds within the timelines and the 12.5% charge shrinks or disappears. See how much of your gain you can shelter, and what it saves.
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Assumes a long-term asset sold on or after 23 July 2024 (12.5% without indexation). Reinvestment counted under 54/54F is capped at ₹10 crore; 54EC at ₹50 lakh per financial year, land and building sales only. Conditions apply — notably 54F requires owning not more than one other house on the sale date, and the new house must be in India and held 3 years. Excludes surcharge. Not tax advice.
The timelines that make or break the exemption
The new house must be bought within 1 year before or 2 years after the sale — or built within 3 years. If the return-filing deadline arrives first, park the unutilised amount in a Capital Gains Account Scheme deposit to preserve the claim. 54EC bonds must be bought within 6 months of transfer, carry a 5-year lock-in, and only shelter gains from land or buildings. Selling the new house within 3 years claws the exemption back.
For NRIs: the exemption doesn't stop the TDS
The buyer of your property withholds on the full sale price regardless of your reinvestment plans. The exemption comes back as a refund through your return — or never leaves your hands if a Form 13 certificate reflecting the planned Section 54 claim is obtained before the sale. That combination — exemption plus Form 13 — is the difference between waiting a year for ₹40 lakh and never parting with it.
This estimator is general information, not tax advice — eligibility conditions and the CGAS mechanics matter. Speak with a partner before committing to a reinvestment plan.
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