Capital Gain Bonds

Key features of Section 54EC bonds

Under Section 54EC of Income Tax, 1961 an investor need not pay any tax on any long-term capital gains arising on sale of any asset, if the amount of capital gains are invested in specified bonds. Rural Electrification Corporation Limited (REC) & National Highways Authority of India (NHAI) are permitted to issue capital gain bonds under Section 54EC.
  • Credit rating of AAA by CRISIL, CARE and FITCH
  • Interest is taxable although no TDS is deducted
  • Lock-in of around 3 years and non- transferable
  • Minimum amount of investment Rs 10,000 and multiples
  • During the entire three years from the deemed date of allotment the bonds are non transferable; & non negotiable
Company Name Interest Rate In (%)
36 M

Rural Electrification Corporation Ltd - (REC) - 54EC Bonds

5.25

National Highway Authority of India - (NHAI) - 54EC Bonds

5.25

To Invest Please Call On : 022-39982600