Section 82, 86, 85 (old 54, 54F, 54EC)

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Save capital gains tax by reinvesting: house to house (Section 82, Income-tax Act 2025, old Sec 54), any asset to house (Sec 86, old Sec 54F), or specified bonds up to ₹50 lakh within 6 months (Sec 85, old Sec 54EC). Unused money goes in a capital gains account before filing.

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