Capital Gains on Sale of House Property: Sections 82, 85 and 86 Exemption Playbook Under the Income-tax Act, 2025
Capital gains exemptions on property sale under the Income-tax Act, 2025: Section 82 (was §54) reinvest in residential house; Section 85 (was §54EC) Rs 50L bonds; Section 86 (was §54F) net-consideration in residential house. Time windows, Rs 10 crore caps, CGAS deposit rule, and worked examples.
Deepak Jain
@ca_deepak
HNI tax planning, family trusts and succession — from Jaipur. Keeping wealth in the family, legally.