Capital Gain Exemption Bonds :
| CLAUSE(S) OF FINANCE BILL, 2017 |
PARTICUL ARS OF AMENDME NTS | SECTION | AMENDMENT / NEWLY INSERTED |
APPLICABLE W.E.F. |
BRIEF OF AMENDMENT |
| 27 | Capital Gain Exemption Bond |
54EC | Amendment | 1/4/2018 | At present LTCG exemption upto Rs. 50 lacs can be availed by investment in NHAI & RECI bonds within six months from date of transfer. Now exemption will also be available for purchase of other central government specified bonds. |