Property Tax & Capital Gains
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Save tax on property sale gains with Section 54, 54EC bonds & CGAS planning.

Calculate your capital gains tax liability under revised Budget 2024 rules and model legal tax exemptions under Section 54 (new residential house), Section 54EC (capital gain bonds up to ₹50 Lakhs), Section 54F, and Capital Gains Account Scheme (CGAS) deposit deadlines.

Section 54Section 54EC54F ExemptionCapital GainsCGAS SchemeTax SavingLTCG IndiaSection 54Section 54EC54F ExemptionCapital GainsCGAS SchemeTax SavingLTCG India
Scope - Indian Income Tax Act Sections 54, 54EC, 54F, 54GB and Capital Gains Account Scheme 1988
Capital Gains Reinvestment Output

Estimate Section 54 / 54EC / 54F exemptions and tax savings.

Rs.
₹10,00,000₹50,00,00,000
Rs.
₹5,00,000₹30,00,00,000
Rs.
₹0₹3,00,00,000
Rs.
₹0₹50,00,000

Reinvestment Allocations

Rs.
₹0₹10,00,00,000
Rs.
₹0₹50,00,000
Mandatory Deadlines: 54EC Bonds must be purchased within 6 months of sale. New house purchase within 2 years (or construction within 3 years). Unutilized gains of ₹0 must be deposited in a Capital Gains Account Scheme (CGAS) before filing your ITR.

Total Tax Saved

₹14,04,000

Legally sheltered from Income Tax through reinvestment.

Tax Payable After Exemption

₹0

Total taxable gains: ₹0.

Total Capital Gains

₹1,08,00,000

Tax without exemption: ₹14,04,000.

Eligible Exemption Claim

₹1,08,00,000

Combined Sec 54/54F and 54EC bond exemption.

Recommended next step

Selling property? Reinvest smart and legally shelter your gains.

PE Realtors helps you identify eligible residential properties, structure 54EC bonds, and coordinate CGAS deposits.

Eliminate or minimize capital gains tax with smart reinvestment

Reviewed July 4, 2026

Selling real estate often triggers massive capital gains tax liabilities. Without proper planning, sellers unnecessarily pay 12.5% to 20% tax on gains that could be legally sheltered under Section 54, Section 54EC, or Section 54F.

Use PE Realtors' Capital Gains Reinvestment Planner to structure your new home purchase, allocate 54EC bonds, and track Capital Gains Account Scheme (CGAS) deposit deadlines before ITR filing.

Accuracy note

This page is built for early budgeting and document readiness. Final amounts, status checks, and legal conclusions should be verified through official portals and professional review.

Check Income Tax Department Section 54 Guidance

Frequently
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