Section mapper · Capital gains
Section 54EC of the Income-tax Act, 1961 is now
section 85 of the Income-tax Act, 2025
Capital gains exemption for investing in NHAI or REC bonds.
- Was
s.54EC, Income-tax Act, 1961 (repealed)- Is now
s.85, Income-tax Act, 2025- In force from
What changed
Renumbered only — still land or building, still six months to invest.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.54 → s.82 — Capital gains exemption when you sell a house and buy another
- s.54F → s.86 — Capital gains exemption when you sell any other asset and buy a house