CG Tax Exemptions on Reinvestment reinvest, comply, and pay no tax — legally.
Detailed advisory on capital gains exemptions under Sections 54, 54B, 54D, 54EC, 54F, and 54GB — reinvestment in residential property, NHAI / REC / PFC bonds, agricultural land, and startup equity to lawfully shelter long-term gains.
The Income-tax Act offers a family of exemptions that allow taxpayers to defer or eliminate capital gains tax by reinvesting the proceeds in specified assets. Section 54 covers residential property reinvestment, Section 54EC covers infrastructure bonds, Section 54F covers gains from non-residential assets, and Section 54B covers agricultural land.
Each exemption has strict conditions — qualifying asset, time window for reinvestment, lock-in period, and a Capital Gains Account Scheme route for amounts not immediately reinvested. Missing any one condition can disqualify the entire exemption and trigger tax at the full LTCG rate.
We help clients evaluate which exemption fits their case, structure the reinvestment within time, deposit unutilised gains into the CGAS before the ITR due date, and report the exemption correctly in Schedule CG. Post-claim, we also handle the lock-in tracking to avoid reversal of exemption in later years.
Our CG Tax Exemptions on Reinvestment Services
Section 54 — House Property
Exemption on LTCG from residential house reinvested in another residential property.
Section 54B — Agricultural Land
Exemption on sale of agricultural land reinvested in new agricultural land.
Section 54D — Industrial Land
Exemption on compulsory acquisition of industrial land or building.
Section 54EC — Bonds
Exemption on LTCG invested in NHAI / REC / PFC bonds within 6 months.
Section 54F — General Assets
Exemption on sale of any long-term asset reinvested in residential house.
Section 54GB — Startup Equity
Exemption on sale of residential property reinvested in eligible startup.
CGAS Deposit
Capital Gains Account Scheme deposit for unutilised reinvestment amounts.
Lock-in Tracking
Tracking of three-year lock-in and reversal compliance.
Our Approach
Gain Mapping
Gains analysed and matched to applicable exemption section.
Eligibility Check
Asset, time window, and limit conditions verified.
Reinvestment Plan
Reinvestment in property / bonds / startup planned within statutory window.
CGAS / Documentation
Unutilised amount parked in CGAS; receipts and registry retained.
ITR & Tracking
Schedule CG exemption claimed; lock-in tracked year-on-year.
Why It Matters
Frequently Asked Questions
Exemption on long-term capital gains from sale of residential house reinvested in another residential house.
₹50 lakh per financial year for investment in specified bonds.
Two years for purchase or three years for construction of the new property.
A scheme to park unutilised capital gains in a designated bank account before the ITR due date.
Yes, property purchased one year before sale also qualifies under Section 54.
Want to Save Tax on Your Capital Gains?
Get your reinvestment exemption planned correctly — Sections 54, 54EC, 54F, and CGAS, all sequenced within statutory timelines.
Plan My CG Exemption or call +91 9819 000 511