Capital Gains Bonds, also known as 54EC bonds, are an excellent tax-saving investment option under Section 54EC of the Income Tax Act. When an investor sells a long-term capital asset such as real estate, they can reinvest the gains in specified bonds issued by REC, NHAI, or PFC to claim tax exemption. These bonds have a lock-in period of 5 years and offer a fixed rate of return. Alth... https://www.dezerv.in/bonds/capital-gains-54ec-bonds/