Capital Gain Scheme Bonds, primarily under Section 54EC of the Income Tax Act in India, allow investors to defer capital gains taxes by reinvesting the proceeds from the sale of long-term capital assets into these specific bonds. Issued by entities like the National Highway Authority of India (NHAI) and the Rural Electrification Corporation (REC), these bonds typically have a lock-in ... https://bondskart.com/collections/capital-gain-scheme-bonds