From plot to front door — the Section 54F windows your land sale just opened.
Quick answer · 25 July 2026 — A plot or piece of land is not a residential house, so when you sell one, Section 54F — not Section 54 — is the provision that lets the sale proceeds route into a residential purchase. Give the tool three things — what the land fetched, roughly what it cost, and the month it changed hands — and it returns dated markers: the buy window, the build window, and the Capital Gains Account Scheme deposit date that arrives ahead of both.
New to Section 54F on a plot sale? Read After the Plot Sale first, for the one-other-house condition and the YEIDA / agricultural-land / joint-ownership questions, then come back and compute your own dates.
What this tool will — and won't — tell you
Its whole job is calendar arithmetic on the statute's outline: the months your Section 54F buy and build windows span, and the deposit date that keeps an unfinished reinvestment alive. Computing tax is not its job — no indexation, no exemption amount, no rates; those turn on facts only your Chartered Accountant can verify. Nothing you type leaves your browser — this page neither transmits nor stores your figures.
Your plot sale, in four fields
Indicative — confirm with your CA.
Your indicative results
Treat every card here as a sketch, not a filing: dates resolved only to the month you gave, and a gain that is bare subtraction rather than a computation. Your CA pins the true dates to your exact date of transfer and works out the true figures.
Estimated long-term gain
Indicative — confirm with your CA.
Two windows, dated from your sale
A ready or existing house counts as a purchase if it lands between one year before the sale and two years after it; a house you build counts if it is finished within three years of the sale. Both spans truly hinge on your exact date of transfer — with only a month entered, read them to the month, not the day.
Indicative — confirm with your CA.
Before either window closes: the CGAS deposit
Sale money that hasn't been reinvested by the time your income-tax return falls due has to be parked in a Capital Gains Account Scheme (CGAS) account before you file — that parking step is what keeps the claim alive. The date shown assumes the usual non-audit individual due date; your CA confirms yours.
Indicative — confirm with your CA.
Conditions the calendar dates don't show
- The house-count test: hold more than one other residential house on the sale date and Section 54F can drop out of reach entirely.
- Stay put once bought: parting with the new house inside roughly three years can unwind the claim.
- Park before you file: whatever hasn't been reinvested by your return date belongs in the CGAS account (previous card) for the claim to survive.
Indicative — confirm with your CA.
Want the windows explained on a call-back?
Leave your name and number and our sales desk will reach out on WhatsApp. For the tax figures themselves, your CA is the right desk — ours is for the property side.
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By submitting you consent to be contacted and to your details being shared with the developer/promoter. This page is educational — nothing on it is tax advice; confirm every figure with your CA.