Income under the Head Capital Gains Class 5 | Exemption u/s 54EC, 54EE & 54F | Income Tax AY 2025-26

Описание: Income under the Head Capital Gains Class 5 | Exemption u/s 54EC, 54EE & 54F | Income Tax AY 2025-26 | BCom/BBA

📚 Income under the Head Capital Gains | Class 05 | Exemption in Capital Gains u/s 54EC, 54EE & 54F | Income Tax AY 2025-26 | B.Com Programme/Honours & BBA

In this lecture, we cover important *Capital Gain Exemptions under Sections 54EC, 54EE & 54F* of the Income Tax Act, 1961, applicable for AY 2025-26.
These provisions are highly important for *B.Com, BBA, CA, CMA, CS exams* and useful for understanding tax-saving investments.

✅ Topics Covered in This Class:
Section 54EC: Exemption on investment in specified bonds (NHAI, REC, PFC, IRFC)
Lock-in period, investment limit, and exemption rules
Section 54EE: Exemption on investment in notified units (limit & conditions)
Section 54F: Exemption on transfer of long-term capital asset (other than house property) when reinvested in residential house property
Formula for exemption under Section 54F
Time limits & utilisation under Capital Gains Account Scheme (CGAS)
Practical exam-oriented numericals with solutions
Importance for B.Com/BBA Semester 5 (DU Regular/SOL/NCWEB)

🎯 Best For:
B.Com Programme & Hons Students (Semester 5)
BBA Students (Semester 5)
CA Foundation / CMA Foundation / CS Executive Aspirants
Income Tax AY 2025-26 preparation
DU Regular, SOL & NCWEB students

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📌 Related Lectures (Capital Gains Series):
🔗 Class 1 – Basics & Computation
🔗 Class 2 – Computation with Numericals
🔗 Class 3 – Exemption u/s 54
🔗 Class 4 – Exemption u/s 54B & 54D

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