FY 2025–26 / AY 2026–27
LTCG reinvestment relief
Estimate exemptions under sections 54, 54F and 54EC.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
54: lower of eligible gain/investment/₹10 crore. 54F: gain × eligible investment / net consideration, capped at gain. 54EC: lower of gain/investment/₹50 lakh.
What you need to enter
- Exemption route
- Eligible long-term capital gain
- Net sale consideration
- Qualifying investment
Assumptions and limitations
Eligibility must be established separately. 54/54F: purchase one year before or two years after, or construct within three years; CGAS timing and ownership restrictions apply. 54EC: specified bonds within six months and ₹50 lakh ceiling. 54/54F use a ₹10 crore investment cap.
54/54F concern a qualifying house in India and eligible individuals/HUFs. 54F has existing-house and subsequent-house restrictions. 54 has a once-only two-house option when gain is ≤₹2 crore. CGAS deposit deadlines and subsequent disposal can reverse relief. 54EC bonds have a five-year restriction and a combined investment ceiling across the relevant financial years.