Financial Services
(i) Please note that it is very important to be aware of the lock-in period when you invest in 54EC Capital Gain Bonds . This period has a specific duration of 5 years, and during this, you cannot withdraw your invested funds. You can get back your original investment amount after the lock-in period ends without any fresh tax implications. (ii) Any individual or Hindu Undivided Family (HUF), who has earned Long-Term Capital Gains from the sale of property or land, is qualified to buy Capital Gain Bonds. Generally speaking, Long-Term Capital Gains are gains from assets you own for longer than a specific time frame, such as 12 months.
