Balusa Associates

12/07/2025

12/07/2025

*Business Opportunity Alert!*

Friends,

We're excited to introduce *www.enterprisekart.com*, a digital PAN India platform designed to facilitate the buying and selling of businesses. If your clients are looking to:

- Sell their business or exit
- Buy a ready-to-operate business

Kindly recommend *www.enterprisekart.com* to them. This platform offers a seamless and efficient way to connect buyers and sellers across India.

Let's leverage this opportunity to support business transitions!.

12/07/2025

*New 54EC Option: IREDA Bonds Notified by CBDT*

Looking to save tax on Long-Term Capital Gains from sale of land or building?

📢 Latest Update (09.07.2025) – CBDT has officially notified IREDA Bonds as eligible under Section 54EC!

📌 What’s the Benefit?
➡️ 100% Exemption on LTCG if invested in 54EC Bonds
➡️ Invest within 6 months of sale
➡️ Max: ₹50 Lakhs (in FY of transfer + next FY combined)

✅ Who can invest?
• All taxpayers (Individuals, HUFs, Firms, Companies, LLPs)
• Property sold must be a Long-Term Capital Asset (>24 months)

💡 Newly Approved Bond – IREDA
• Effective: 9 July 2025
• Lock-in: 5 Years
• Interest: 5.25% p.a. (taxable)
• Use of funds: Renewable Energy Projects

📃 Other 54EC Options (Notified Bonds):
• NHAI
• REC
• PFC
• IRFC
• Now – IREDA too!

⚠️ Conditions to Remember:
• Bonds must be purchased within 6 months
• Lock-in for 5 years – no sale, transfer, pledge allowed
• Maximum investment limit: ₹50 Lakhs (combined cap)

📝 CBDT Notification No. 73/2025 dt. 09-07-2025:
IREDA Bonds now officially classified as “long-term specified asset” u/s 54EC.

29/09/2024