Capital Gains Exemption Calculator — Sections 54, 54F and 54EC

Estimate exemption under sections 54, 54F or 54EC

Exemption route

Taxpayer category

Long-term capital gain before exemption (₹)

Net sale consideration (₹)

Qualifying amount invested/deposited (₹)

Investment timing

Asset transferred

For 54F: residential houses owned other than the new house on transfer date

For 54F: acquired another residential house within restricted period?

For 54: use one-time two-house option?

Indicative exemption

The original asset must be long-term, and all route-specific conditions must be met.

Exemption indicated

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Taxable gain after exemption

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Measure	Result
Investment admitted for formula	—
Formula applied	—
Lock-in / subsequent-transfer warning	—

Key route differences

Section 54: invest capital gain from a long-term residential house in residential house property; eligible cost is capped at ₹10 crore.
Section 54F: invest net consideration from another long-term asset; partial investment gives proportionate exemption, with a ₹10 crore investment cap and house-ownership restrictions.
Section 54EC: invest capital gain from long-term land/building in notified bonds within six months, subject to ₹50 lakh.

Purchase/construction dates, Capital Gains Account Scheme deposits, two-house option, subsequent transfers and house-ownership history must be documented. This calculator does not determine whether the original asset is long-term.

Official source: Income Tax Department portal — verify the exact current provision, form and effective date on the official portal before relying on this estimate.