Section 54 Exemption When Selling a House (2026 Guide)
A plain-English walk-through of Section 54's six conditions, so upgraders selling a house in 2026 know exactly what it takes to reinvest their gains tax-free.
LTCG at 12.5% on Property After the 2024 Regime Change
A worked comparison of the 12.5% no-indexation route against the 20% with-indexation option, so property sellers can pick whichever actually leaves them with more money.
Capital Gains Account Scheme (CGAS): Parking Gains Before the Deadline
You sold your house but haven't found the next one — here is exactly how the Capital Gains Account Scheme lets you park the money and keep your Section 54 exemption alive.
Section 54F: Selling a Plot or Shares to Buy a House
Sold a plot, gold, or shares to fund a home purchase? Section 54F — not Section 54 — governs your exemption, and it demands you reinvest the full sale proceeds, not just the gain.
The 2-Year Buy / 3-Year Build Reinvestment Window
Sold your house and now counting down a tax deadline you don't fully understand — here is exactly how the 2-year buy, 3-year build, and 1-year-before windows work, and how they're actually counted.
Section 54EC Bonds (NHAI/REC) to Save Capital Gains
For sellers who don't want to buy another house, Section 54EC bonds from NHAI and REC can shelter up to Rs 50 lakh of long-term capital gains inside a strict five-year lock-in.
The Rs 10 Crore Cap on Section 54 / 54F Exemptions
Since AY 2024-25, Section 54 and 54F exemptions are capped at Rs 10 crore of reinvestment, which quietly changes the tax math for anyone selling a premium home in South Mumbai, Lutyens' Delhi, or prime Bengaluru.
How to Calculate Capital Gains on Selling a Flat in Mumbai
A line-by-line Mumbai example — from sale value and cost of acquisition to the indexed gain and the tax owed — for anyone selling a flat and trying to work out the real number before they talk to a CA.
Capital Gains When Upgrading From a Bangalore 2BHK to 3BHK
Selling your Whitefield or Sarjapur 2BHK to fund a 3BHK doesn't mean handing over a chunk of the gain to tax — here's how Section 54 shelters it when you plan the timeline right.
Downsizing After Retirement: Managing Capital Gains Tax
Selling a large family home to move into a smaller, easier flat after retirement can raise real capital gains tax questions — here's how to keep the cash you need while sheltering what qualifies.