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Capital Gain Exemptions on Reinvestment in India | NDSA
Exemptions · Reinvestment

Reinvest the gain. Reduce the tax.

Long-term gains can be exempt if you reinvest in a house or in specified bonds within set time limits. Which exemption fits depends on what you sold. Find yours.

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HouseSections 82 and 86
BondsSection 85
₹10 croreCap on house exemptions
Which exemption fits?

A guide only. Conditions and time limits apply.

01 · Compare

Three exemptions side by side.

Most used

Section 82 (54)

Sell a house, buy a house.

  • InvestThe gain
  • Time1–3 years
  • Cap₹10 crore
Best for: Home movers

Section 85 (54EC)

Sell land or buildings, buy bonds.

  • InvestThe gain
  • Time6 months
  • Cap₹50 lakh
Best for: Quick, simple relief

Section 86 (54F)

Sell other assets, buy a house.

  • InvestThe whole proceeds
  • Time1–3 years
  • Cap₹10 crore
Best for: Shares or land sellers

Not bought yet? Park it in the capital gains account.

Amounts not reinvested by the return due date can be deposited in the Capital Gains Account Scheme and used later, within the time limits.

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03 · For NRIs

Claiming exemptions from Europe.

NRIs can claim these exemptions on Indian assets. Pick your country.

General pointers only. Your local adviser confirms the home-country position.

Germany

India
New house must be in India
Germany
May tax the gain anyway
Tip
Check treaty relief
04 · Common myths

Exemption myths.

Related services

More on capital gains.

Related pages.

Trusts

Moving countries

FEMA and investing

Capital gains

Wherever you live in Europe

Exemption planning across Europe.

We plan exemptions for sellers in every EU country, Switzerland and Norway.

BerlinMunichFrankfurtHamburgStuttgartAmsterdamRotterdamThe HagueEindhovenBrusselsAntwerpLuxembourgParisLyonToulouseDublinCorkStockholmGothenburgCopenhagenHelsinkiOsloZurichGenevaViennaMilanRomeMadridBarcelonaLisbonPortoWarsawKrakówPragueBudapestBucharestTallinnVilniusAthensValletta
05 · FAQs

Reinvestment exemptions questions answered.

What is section 82?
The new number for old section 54.
What is section 85?
The new number for old section 54EC.
What is section 86?
The new number for old section 54F.
Is there a cap?
₹10 crore for house exemptions.
How much in bonds?
Up to ₹50 lakh.
How long to buy a house?
One year before or two after.
Can NRIs claim?
Yes, for houses in India.
What is the account scheme?
A deposit to hold unused gains.
Can I combine exemptions?
Sometimes, with conditions.
Can you plan it?
Yes.

Selling soon? Plan the exemption first.

Tell us what you’re selling and your plans. We’ll map the best exemption.

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General guidance based on the rules as they stand, including the Income-tax Act, 2025 and the Income-tax Rules, 2026. It is not legal, tax or financial advice for your situation; please contact us before acting on it.