Capital Gain Scheme Bonds are specialized tax-saving instruments designed to provide relief to taxpayers who have earned long-term capital gains from the sale of immovable property. Governed by Section 54EC of the Income Tax Act, these bonds allow investors to claim a complete exemption on capital gains tax if the sale proceeds are invested within a specified period, typically six months from the transfer. Issued by government-backed entities like NHAI and REC, these bonds come with a fixed lock-in period of five years and offer a fixed rate of interest. They serve as a secure investment avenue for preserving capital while legally minimizing tax liabilities. Website : https://bondskart.com/collections/capital-gain-scheme-bonds