| S. No. | Particulars | Section 54 | Section 54B | Section 54D | Section 54EC | Section 54EE | Section 54F |
| 1 | Eligible Assessee | Individual / HUF | Individual/ HUF | Any assessee | Any assessee | Any assessee | Individual / HUF |
| 2 | Eligible Capital Gain Exemption | Long Term | Short-term or Long-term | Short-term or Long-term | Long Term | Long Term | Long Term |
| 3 | Asset transferred | Residential House | Agricultural Land | Land & building used for industrial undertaking | Land or building or both | Long Term Capital Asset (LTCA) | Any LTCA other than Residential House. |
| 4 | Assets to be acquired for Exemption | One residential house property | Agricultural land (may be in urban area or rural area) | Land or building for shifting or reestablishing industrial undertaking | Bond of NHAI or REC etc. (Redeemable after 3 years) | Units of such fund as may be notified by Central Government | One residential house property |
| 5 | Time Limit for acquiring New Assets | Purchase: within 1 year before or 2 years after date of transfer Construction: within 3 years after date of transfer | Within 2 years after date of transfer | Within 3 years from date of receipt of compensation | Within 6 months from date of transfer | Within 6 months after the date of transfer of original asset | Purchase: within 1 year before or within 2 years after date of transfer Construction: within 3 years after date of transfer |
| 6 | Exemption Amount | Investment in new assets or capital gain, whichever is lower | Investment in agricultural land or capital gain, whichever is lower | Investment in new assets or capital gain, whichever is lower | Investment in new assets or capital gains, whichever is lower, however, subject to Rs. 50 lakhs. | Investment in new assets or capital gains, whichever is lower, however, subject to Rs. 50 lakhs. | Investment in new assets X capital gain/net consideration |
| 7 | Withdrawal of Exemption | If new asset is transferred within 3 years of its acquisition | If new asset is transferred within 3 years of its acquisition | If new asset is transferred within 3 years of its acquisition | If new asset is transferred or it is converted into money or a loan is taken on its security within 5 years of its acquisition | If new asset is transferred within a period of 3 years from the date of its acquisition. Note:
Where assessee takes loans or advance on security of such specified asset, he shall be deemed to have transferred such asset on the date on which such loan or advance is taken. | a) If new asset is transferred within 3 years of acquisition,
b) if another residential house is purchased within 2 years of transfer of original asset;
c) if another house is constructed within 3 years of transfer of original asset
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| 8 | Capital gains Deposit Scheme | Yes | Yes | Yes | No | No | Yes |