{"id":9017,"date":"2025-05-03T06:18:20","date_gmt":"2025-05-03T06:18:20","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=9017"},"modified":"2025-05-03T06:23:08","modified_gmt":"2025-05-03T06:23:08","slug":"overview-on-capital-gain-exemption-for-fy-2024-25-ay-2025-26","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/overview-on-capital-gain-exemption-for-fy-2024-25-ay-2025-26\/","title":{"rendered":"Overview on Capital Gain Exemption for FY 2024-25\/AY 2025-26"},"content":{"rendered":"

\"capital<\/h3>\n

Capital Gains Exemptions\u2014Financial Year 2024-25\/ Assessment Year 2025-26<\/strong><\/span><\/h3>\n

Here is a summary of various exemptions available under the Income Tax Act in respect of capital gains\u00a0for FY 2024-25\/AY 2025-26:<\/p>\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Section<\/strong><\/th>\nEligible Assessee<\/strong><\/th>\nAsset Transferred<\/strong><\/th>\nNew Asset to be Acquired<\/strong><\/th>\nConditions & Time Limit<\/strong><\/th>\nMax. Exemption<\/strong><\/th>\n<\/tr>\n<\/thead>\n
54<\/strong><\/td>\nIndividual \/ HUF<\/td>\nResidential House (Long-Term Capital Asset)<\/td>\nOne Residential House in India<\/td>\nPurchase: within 1 year before or 2 years after transfer \/ Construction: within 3 years<\/td>\nAmount of capital gain or investment, whichever is lower<\/td>\n<\/tr>\n
54B<\/strong><\/td>\nIndividual \/ HUF<\/td>\nAgricultural Land (used by assessee or parents for at least 2 years before transfer)<\/td>\nAgricultural Land (to be used for agricultural purpose)<\/td>\nPurchase within 2 years from date of transfer<\/td>\nCapital gain or amount invested, whichever is lower<\/td>\n<\/tr>\n
54D<\/strong><\/td>\nAny Assessee<\/td>\nCompulsory Acquisition of land\/building forming part of industrial undertaking<\/td>\nLand or building for shifting\/reestablishing the undertaking<\/td>\nAcquisition within 3 years from date of transfer<\/td>\nCapital gain or amount invested, whichever is lower<\/td>\n<\/tr>\n
5<\/strong>4EC<\/td>\nAny Assessee<\/td>\nLong-Term Capital Asset being Land or Building or both<\/td>\nInvestment in NHAI \/ REC \/ other specified bonds<\/td>\nWithin 6 months of transfer; bonds redeemable after 5 years<\/td>\n\u20b950 lakh (aggregate limit in a financial year)<\/td>\n<\/tr>\n
54EE<\/td>\nAny Assessee<\/td>\nLong-Term Capital Asset<\/td>\nInvestment in specified funds notified by CG<\/td>\nWithin 6 months; lock-in period of 3 years<\/td>\n\u20b950 lakh<\/td>\n<\/tr>\n
54F<\/td>\nIndividual \/ HUF<\/td>\nAny LTCA other than residential house<\/td>\nOne Residential House in India<\/td>\nNo more than one residential house on date of transfer; full exemption if entire net consideration is invested; proportionate otherwise<\/td>\nCapital gain \u00d7 (Amount invested \u00f7 Net Consideration)<\/td>\n<\/tr>\n
54G<\/td>\nAny Assessee<\/td>\nLand, building, plant or machinery in urban area<\/td>\nAssets for setting up\/re-establishing industrial undertaking in rural area<\/td>\nAcquire new asset within 1 year before or 3 years after transfer<\/td>\nCapital gain or amount invested, whichever is lower<\/td>\n<\/tr>\n
54GA<\/td>\nAny Assessee<\/td>\nCapital asset in urban area for shifting undertaking to SEZ<\/td>\nNew assets in SEZ for the purpose of business<\/td>\nWithin 1 year before or 3 years after transfer<\/td>\nCapital gain or amount invested, whichever is lower<\/td>\n<\/tr>\n
54GB<\/td>\nIndividual \/ HUF<\/td>\nLong-term capital asset (residential property)<\/td>\nSubscription to equity shares of eligible startup\/company<\/td>\nBefore due date of Income tax return filing; company to invest in new assets within 1 year<\/td>\nCapital gain or proportionate to investment<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n

<\/h3>\n

Important point to be noted on Capital Gains Exemptions for FY 2024-25\/ AY 2025-26<\/a>:<\/strong><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n
    \n
  • \n

    From Assessment Year 2024-25, exemption u\/s 54 & 54F is capped at \u20b910 crore (as per the amendments made by Finance Act 2023).<\/p>\n<\/li>\n

  • \n

    Exemptions u\/s 54EC still have the aggregate investment limit of INR 50 lakh.<\/p>\n<\/li>\n

  • \n

    Section 54EE has limited application as few funds are notified.<\/p>\n<\/li>\n

  • \n

    For 54GB, the company must qualify as an eligible startup and meet the asset utilization conditions.<\/p>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

    Capital Gains Exemptions\u2014Financial Year 2024-25\/ Assessment Year 2025-26 Here is a summary of various exemptions available under the Income Tax Act in respect of capital gains\u00a0for FY 2024-25\/AY 2025-26: Section Eligible Assessee Asset Transferred New Asset to be Acquired Conditions & Time Limit Max. Exemption 54 Individual \/ HUF Residential House (Long-Term Capital Asset) One …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[142],"tags":[1174],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9017"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=9017"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9017\/revisions"}],"predecessor-version":[{"id":9020,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/9017\/revisions\/9020"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=9017"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=9017"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=9017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}