Capital Gain Scheme Bonds, under Section 54EC of the Income Tax Act in India, allow taxpayers to defer capital gains tax by investing in specified bonds issued by the National Highways Authority of India (NHAI) and Indian Railway Finance Corporation (IRFC). Investors can invest a maximum of ₹50 lakh within six months of selling a capital asset, with a lock-in period of three years. Th... https://bondskart.com/collections/capital-gain-scheme-bonds