Capital Gain Scheme Bonds, primarily under Section 54EC of the Income Tax Act in India, allow taxpayers to invest long-term capital gains in specified bonds to defer tax liability on these gains. Issued by entities like the National Highways Authority of India (NHAI) and Rural Electrification Corporation (REC), these bonds have a lock-in period of five years and offer interest rates t... https://bondskart.com/collections/capital-gain-scheme-bonds