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.
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.
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.
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.
Selling in India to Buy a Home Abroad: Tax and Limits
An NRI planning a foreign down payment from an Indian property sale learns that Section 54 doesn't cover a house abroad, and that a yearly repatriation cap can stretch the timeline.
Section 54 Exemption for NRIs Selling a House
Reinvest a long-term gain from an Indian house sale into one more Indian house within the statutory windows, and Section 54 can shelter the tax — but the rules trip up NRIs planning to buy abroad.