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 5 years and non- transferable
  • Minimum amount of investment Rs 10,000 and multiples
  • During the entire five years from the deemed date of allotment the bonds are non transferable; & non negotiable
Company Name RATING Interest Rate In (%) MIN INV
60 M

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

AAA rated by CRISIL, CARE, ICRA and IRRPL

5.75

10000

Indian Railway Finance corporation Ltd - (IRFC)- 54EC Bonds

AAA rated by CRISIL, CARE, ICRA

5.75

10000

Power Finance corporation Ltd - (PFC)- 54EC Bonds

AAA rated by CRISIL, CARE, ICRA

5.75

10000

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

AAA rated by CRISIL, CARE and India Rating & Research Pvt. Ltd

5.75

10000

To Invest Please Call On : 022-39982600

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