Capital Gain Bond

Capital Gains Bonds (U/S 54EC)

Under Section 54 EC of Income Tax, 1961 an investor need not pay any tax on any long-term capital gains arising on sale of any asset, if the amounts of capital gains are invested in certain specified bonds. Rural Electrification Corporation Limited (REC) & National Highways Authority of India (NHAI) are permitted to issues capital gains bonds under Section 54 EC.

1. Some key features of Section 54 EC bonds are:

2. Features of NHAI Capital Gain Bonds Series XVI:

3. Features of REC Bonds Series-X