CBDT notifies bonds issued by HUDCO for Capital Gain exemptions u/s 54EC of Income Tax [Read Notification]:

CBDT notifies bonds issued by HUDCO for Capital Gain exemptions u/s 54EC of Income Tax [Read Notification]

CBDT has notified bonds issued by HUDCO for Capital Gain exemptions u/s 54E of Income Tax

Capital Gain exemptions u/s 54EC

authorCA Pratibha GoyaldateApr 8, 2025
Last update on Apr 8, 2025
CBDT notifies bonds issued by HUDCO for Capital Gain exemptions u/s 54EC of Income Tax [Read Notification] The Central Board of Direct Taxes (CBDT) has notified bonds redeemable after 5 years and issued on or after 01st day of April, 2025, by the Housing and Urban Development Corporation Limited (HUDCO) (a public financial institution notified by the Central Government under section 2(72) of the Companies Act, 2013), as ‘long-term specified asset’ for the purposes of Capital Gain Exemption under section 54EC of the Income-tax Act. The Notification is given below for your reference

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CA Pratibha Goyal

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CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.
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