Capital Gain Scheme Bonds, specifically under Section 54EC of the Income Tax Act, allow taxpayers in India to invest the capital gains from the sale of a long-term asset into specified bonds, primarily issued by the National Highways Authority of India (NHAI) and the Rural Electrification Corporation (REC). These bonds have a lock-in period of five years and offer tax benefits by exem... https://bondskart.com/collections/capital-gain-scheme-bonds