Captial Gain Bonds in tamil | 54EC Bonds | How to calculate Tax on sale of property | LTCG

แชร์
ฝัง
  • เผยแพร่เมื่อ 31 ธ.ค. 2024

ความคิดเห็น • 139

  • @pavithramathisu5266
    @pavithramathisu5266 ปีที่แล้ว +5

    Clear cut explaination sir..thank you soo much sir..

  • @thayumanavanganesan5313
    @thayumanavanganesan5313 2 ปีที่แล้ว +4

    Quite Unexpected subject, but very useful one. During the course of watching your video, I shared the video to my close relative, who recently sold his house. He is also happy as it is informative one and also it helps him to chalk out his future course of action with regards to ITax. 🙏🙏🙏

    • @nivasexcites
      @nivasexcites  2 ปีที่แล้ว

      Thank you for the comments sir.

  • @mahendraniwas2505
    @mahendraniwas2505 2 ปีที่แล้ว +4

    Soo many stuffs to learn from u sir....thank u very much for your valuable inputs

  • @srinivasanpalani6908
    @srinivasanpalani6908 6 หลายเดือนก่อน +3

    Thanks sir very useful. vazhga valamudan

  • @sankarank3542
    @sankarank3542 ปีที่แล้ว +2

    அருமையான பதிவு. மிக்க நன்றி 🙏

  • @balamanian9186
    @balamanian9186 ปีที่แล้ว +1

    You could have shown example illustrations in video

  • @saikumarangp9249
    @saikumarangp9249 5 หลายเดือนก่อน +1

    Very simple lucid best Good luck

    • @nivasexcites
      @nivasexcites  5 หลายเดือนก่อน

      @@saikumarangp9249 thank you

  • @arivudainambisathiyavani8893
    @arivudainambisathiyavani8893 3 หลายเดือนก่อน

    Very nicely explained.good eye opener.

  • @krishanchellam6315
    @krishanchellam6315 ปีที่แล้ว +3

    V.useful mater thank u.

  • @baptistakamalam9601
    @baptistakamalam9601 6 หลายเดือนก่อน +1

    Very useful.Thankyou sir.Becos we are about to sell our house n we are in confusion how to pay the tax n calculate
    Thankyou sir

    • @nivasexcites
      @nivasexcites  6 หลายเดือนก่อน

      Most welcome.

  • @kalyaniramasamy1508
    @kalyaniramasamy1508 ปีที่แล้ว +1

    Regarding 54 E C. BONDS,
    1.What will be the best Bond at present.
    2. What is the Interest Rate? Is it annualy recevable?
    3.Capital Gains Bonds -- Lock in period how many years.

  • @arthurmorgan8354
    @arthurmorgan8354 2 ปีที่แล้ว +2

    Super info brother. Do more videos like this. 👍

  • @shahulhameed6900
    @shahulhameed6900 ปีที่แล้ว +2

    Dear sir,
    Very useful information to the common man.
    My doubt is if any Land sold after 30 years old, will it attract income tax?
    Kindly guide me in this matter.

    • @nivasexcites
      @nivasexcites  ปีที่แล้ว

      It's not income tax, its called Longterm capital gain. Only for profit above indexed value

  • @laawanyadanasekaran4182
    @laawanyadanasekaran4182 5 หลายเดือนก่อน +1

    Thank you for the video, I have a question. what happens when you sell a joint property in the name of husband and wife but the sale amount is credited 100% only to the husband. In this case, the wife has not earned any income but should she still have to declare it in capital gains ?

  • @tupakijagadish2178
    @tupakijagadish2178 6 หลายเดือนก่อน +1

    Could u plzz tell what will be tax for grandparents property which has been sold now

    • @nivasexcites
      @nivasexcites  6 หลายเดือนก่อน

      Rules are the same for everyone

  • @subbarayalumohandoss1545
    @subbarayalumohandoss1545 6 หลายเดือนก่อน +4

    எனக்கு கிடைத்த என் பெயரில் உள்ள இடத்தை விற்றதில் கிடைத்த லாபத்தை 54 EC பாண்டில் எனது மனைவி பெயருடன் ஜாயின்டாக வாங்கி, மகனை நாமினேட் செய்து கொள்ளலாமா, அல்லது என் பெயரில் மட்டும் EC Bond வாங்கி , மனைவி பெயரை நாமினேஷன் செய்யலாமா? எது சிறந்தது ஐயா?

    • @nivasexcites
      @nivasexcites  6 หลายเดือนก่อน +1

      Buy it in your name

  • @ssinfotamil360
    @ssinfotamil360 5 หลายเดือนก่อน +1

    Thank you very sir very usfull information 😊

  • @deivasigamanisubramaniam4976
    @deivasigamanisubramaniam4976 5 หลายเดือนก่อน +1

    Want to know how to consider home improvement expense in valuation as per Budget 2024. Kindly reply with examples. Thanks.

    • @nivasexcites
      @nivasexcites  4 หลายเดือนก่อน

      Sales price (registered) minus
      Registered purchase cost
      Minus actual improvement cost = gains. Tax is 12.5%

  • @ramamoorthysarangapani7258
    @ramamoorthysarangapani7258 ปีที่แล้ว +1

    Out of cap gain we have option to have two properties.we can not sell the property within two yrs.can we have sett.without consideration to my wife within one yr.thank u

  • @ravicommando1
    @ravicommando1 ปีที่แล้ว +1

    Hi, though I don't understood the language, but still I watched the video fully and able to make sense to much extent(with the help of subtitles). Thanks for this. My question is : my father (senior citizen), bought a residential flat in Delhi in 1999, cast price was 15lakh. He sold it last month at selling price rs 70lakh. my question is 1) how much tax is he liable to pay on this. 2)How much money, does he need to invest in bond to save full tax.

    • @nivasexcites
      @nivasexcites  ปีที่แล้ว

      Hi, approximate Indexed value is 50Lakhs now. If he has done any improvement for the Land, you can add that. Otherwise 20Lakhs is the profit. He has to invest 20Lakhs in Capital gain bonds to get full tax benefit

  • @dinakaranchakrapani3604
    @dinakaranchakrapani3604 4 หลายเดือนก่อน +1

    Sir what will happen if we bought a house with housing loan, how will this HL interest paid is calculated for capital gain tax

    • @nivasexcites
      @nivasexcites  4 หลายเดือนก่อน

      @@dinakaranchakrapani3604 Registered Value of Sales- registered Value of purchase is the capital gains. Interest should not be considered

  • @fayazahamed7095
    @fayazahamed7095 2 หลายเดือนก่อน

    Entha ponds yanga buy panrathu

  • @ramananagendran7598
    @ramananagendran7598 5 หลายเดือนก่อน +1

    We are selling our part from grandpa land. How to pay tax for old land. pl suggest

    • @nivasexcites
      @nivasexcites  4 หลายเดือนก่อน

      Purchase cost will the fair market price on 2001.

  • @narayananlekshminarayanasa3217
    @narayananlekshminarayanasa3217 2 ปีที่แล้ว +2

    Instead of fd can we opt PFC BONDS?NON CAPITAL GAINS PURPOSE

  • @shanmugavadivel2425
    @shanmugavadivel2425 ปีที่แล้ว +1

    Sir, any new updates in capital gain in budget 2023-- 24

  • @subbarayalumohandoss1545
    @subbarayalumohandoss1545 6 หลายเดือนก่อน +2

    எந்த கேப்பிப்பிடல் கெயின் Tax 54 EC Bond சிறந்தது.

    • @nivasexcites
      @nivasexcites  6 หลายเดือนก่อน +1

      All are the same

  • @arivudainambisathiyavani8893
    @arivudainambisathiyavani8893 3 หลายเดือนก่อน

    What is REC bonds.is the same as EC bond.

  • @karthikvidhyasankar4749
    @karthikvidhyasankar4749 ปีที่แล้ว +1

    when calculating indexed cost of acquisition should we include cost incurred towards stamp duty and registration during purchase? if yes, What is stamp duty % and registration charges in 2001

    • @nivasexcites
      @nivasexcites  ปีที่แล้ว

      Pls check with a tax consultant

  • @vickylightspeed2750
    @vickylightspeed2750 ปีที่แล้ว +1

    what if base year of acquisition is before 2001

    • @nivasexcites
      @nivasexcites  ปีที่แล้ว

      Even if it is 1960, base year is 2001. Fair value as on 2001 has to be calculated. Tax consultant can help you

  • @MrPrasadmech
    @MrPrasadmech 5 หลายเดือนก่อน +1

    Thanks for the information. Instead of property sale can we use this Bonds for mutual fund gains also?
    If not, can you please mention the scheme to that can save LTCG from mutual funds?

    • @nivasexcites
      @nivasexcites  5 หลายเดือนก่อน

      No. We have to pay tax. We can purchase a residential property to set off against capital gains from mutual funds

    • @user-bl1gq5ng5v
      @user-bl1gq5ng5v 4 หลายเดือนก่อน +1

      If we sell the property in April or May 2024 , which was purchased in 1999 whether 12.5% tax to be paid or 20% tax to be paid for LTCG for Fy2024-25(Ay-2025-26)

    • @nivasexcites
      @nivasexcites  4 หลายเดือนก่อน

      20% with indexation

  • @ravikumartk4389
    @ravikumartk4389 6 หลายเดือนก่อน +1

    Ancestral property of 100 years old what is tax payable for capital gain

    • @nivasexcites
      @nivasexcites  6 หลายเดือนก่อน

      Fairvrlue in the year 2000 had to be calculated and apply this year's indexation chart value. Then extract it from sales price

  • @joyjebarathnamj4954
    @joyjebarathnamj4954 2 ปีที่แล้ว +2

    Brother..
    I need your advice and guidance.
    Whether TNPFC is safe for deposits (5 yrs+) with monthly interest payments.

    • @nivasexcites
      @nivasexcites  2 ปีที่แล้ว +1

      Go for UP power corporation. Yield is 9%. To invest WhatsApp to 9994266772

  • @harrishthebest6706
    @harrishthebest6706 4 หลายเดือนก่อน +1

    Hi thank you for the info but I’m not fully understood. I brought for 30 lack in 2010 now in planning to sell for 2.75c so plz tell me how much should I pay tax.

    • @nivasexcites
      @nivasexcites  4 หลายเดือนก่อน

      Consult your Auditor or tax consultant

  • @sveetk90
    @sveetk90 9 หลายเดือนก่อน

    Hello brother,
    Sale of gold will cover capital gain,
    That capital gain utizied in 54EC bonds

  • @balraj8364
    @balraj8364 5 หลายเดือนก่อน +1

    இ எம ஐ வட்டி அபராதம் இதெல்லாம்...எந்த கணக்கில் எழுதுவது ?பினாமியை ஒழிப்பதாக கூறினால் ஒருவருக்கு ஒரு வீடு என்றால்
    வரி இல்லை என அறிவிக்கலாமே? எதுக்கு பங்கு வரி கொடுக்கனும்?
    சீட்டிங்

  • @priyadarshani9348
    @priyadarshani9348 วันที่ผ่านมา +1

    How many property can we invest

    • @nivasexcites
      @nivasexcites  วันที่ผ่านมา +1

      maximum 2. If you already have residential property. Only one new residential property allowed.

  • @noobkamuffgamimg8914
    @noobkamuffgamimg8914 5 หลายเดือนก่อน

    Hi sir,
    I have one doubt sir, I have to file income tax return in ITR 2.
    There is capital gain in sell of house property for short term, but the property owned by two people. Sale of property reflected in both party ais and tis.
    I have taken 50 50 percentage for both party.
    But TDS for that capital gain available for one person only sir. If I claim that TDS defective notice came sir. Now I don't know what to do sir.

  • @mastersuper6816
    @mastersuper6816 2 ปีที่แล้ว +1

    What about selling car taxes on profits

    • @nivasexcites
      @nivasexcites  2 ปีที่แล้ว

      No tax benefits. Mostly it's a loss only.

  • @rajeshprasatht2818
    @rajeshprasatht2818 5 หลายเดือนก่อน +2

    Do we need to buy 54ec bond in a single shot or can i buy bond in multiple entries within 6 months.

    • @nivasexcites
      @nivasexcites  5 หลายเดือนก่อน +1

      Multiples entries allowed

  • @jmkumar710
    @jmkumar710 ปีที่แล้ว +1

    Whether flat is covered in Building, to claim exemption under 54 EC?

  • @maheswaranramaswamy8074
    @maheswaranramaswamy8074 ปีที่แล้ว +1

    Very useful sir.
    Can you pl advise on my story on acquisition of capital
    Undivided share land registered

    • @maheswaranramaswamy8074
      @maheswaranramaswamy8074 ปีที่แล้ว +1

      During Oct 2000,for 2.03 lacs , construction agreement for 4.38 lacs
      6.41 lac.
      In 2008 , improvement loan 5 lac

    • @nivasexcites
      @nivasexcites  ปีที่แล้ว

      Come on my WhatsApp no 9994266772

  • @ganapathyganapathy355
    @ganapathyganapathy355 ปีที่แล้ว

    Sir what is the Present MFV for the asset purchased in year 2000-2001 fir Rs 328000/- .thanks

  • @bhaskarandhananjeyan2
    @bhaskarandhananjeyan2 6 หลายเดือนก่อน

    Very useful. Does this indexed cost f acquisition (33%) applies to sale of Residential (Vacant) plot as well ?

  • @lalithabhoovaraghavarao5537
    @lalithabhoovaraghavarao5537 ปีที่แล้ว

    நன்றி கூட்டுறவு சங்கம் மூலம் 2004ஆம் வருடம் பணம் கட்டி 2019 வருடம் பதிவு செய்யப்பட்டது இப்போது விற்றால் எந்த வருடம் மூலதன லாபம் கணக்கிட வேண்டும் thank you

  • @sudharsans5235
    @sudharsans5235 2 ปีที่แล้ว +1

    Useful video

  • @balasubramanianak4804
    @balasubramanianak4804 2 ปีที่แล้ว +2

    How do you say 5% returns is tax free.... It is a confusion with no TDS, i believe

    • @nivasexcites
      @nivasexcites  2 ปีที่แล้ว

      No tds in 54EC bonds. But if your income is 5Lakhs plus including this interest, you have to pay tax based on your tax slab. If your income is lessthan 5Lakhs, you don't have to pay tax.

  • @EeveMayCry
    @EeveMayCry 2 ปีที่แล้ว +1

    An inherited house property with land in rural village was sold to me for 20lakhs in the year 2007 (have agreement) but did not registered ...and going to be registered in the year 2023....so how to calculate the capital gain tax ...is it we must consider sales price as the guidelines value(i.e comes something around 50lakhs) or the sale price in 2007 (i.e 20 lakhs) and how to find the purchase value or whether the capital gain tax is not applicable ?

    • @EeveMayCry
      @EeveMayCry 2 ปีที่แล้ว +1

      It's seller responsibility to pay the capital gain tax but we have agreed to bear the capital gain tax because we did not able to register on that time...and asking to pay tax in advance only then the seller will sign and register the property to us

    • @nivasexcites
      @nivasexcites  2 ปีที่แล้ว

      For inhereted prpoerty before 2001, We have to calculate Fair market value on 1st April 2001. That is the cost of acquisition. Adjust the cost to current indexation value. Difference between current registration value and Indexation value will be the LTCG.

  • @mohan861
    @mohan861 ปีที่แล้ว

    Is this applicable for STCG also

  • @sudheerkumar6469
    @sudheerkumar6469 ปีที่แล้ว +1

    Good sir

  • @ramanandakini8609
    @ramanandakini8609 5 หลายเดือนก่อน +1

    In 2001 purchase site value was Rs. 105000 Rupees one lakh five thosand) and sold in 2023 for Rs. 111000 one crore eleven lakhs improvement charge Es. 100000 one lakhs and brokerage Rs. 150000 so what is tax liability?

    • @nivasexcites
      @nivasexcites  4 หลายเดือนก่อน

      Sales price - (Purchase cost * indexation) + (improvement cost * indexation ). Which year Improvement was done?

    • @ramanandakini8609
      @ramanandakini8609 4 หลายเดือนก่อน +1

      @@nivasexcites 2010 compund wall and security gate provided for safety

  • @arunravi2007
    @arunravi2007 ปีที่แล้ว +1

    i filed 2022-23 IT return on apr 22 itself. i sold land on november 2022 & bought 54EC bonds on december 2022 itself. my query is i need to file IT return for that? if so means when i need to file ( 22-23 or 23-24) ITR 1 or ITR 2?

  • @saintjohns1798
    @saintjohns1798 7 หลายเดือนก่อน +1

    We purchased land 20 yrs back for 10L sold for 4.75cr now ...how much should pay tax

    • @nivasexcites
      @nivasexcites  7 หลายเดือนก่อน

      Hope you watched the video fully. We have to identify fair value in 2001,
      Add any improvement cost
      Calculate indexed cost
      Capital gain is Sales price minus indexed cost. 20% tax for gains

  • @krishkannan4413
    @krishkannan4413 2 ปีที่แล้ว +1

    Village people sell property.. and the same thing they buy for another property. Bonds low profit. Bro. Because inflation is too high for today.every time. I want R B I bonds investment s..

    • @nivasexcites
      @nivasexcites  2 ปีที่แล้ว +2

      You are right. But investing in land also has liquidity risk. Difficult to sell when you want..

  • @senthilmurugan4774
    @senthilmurugan4774 ปีที่แล้ว

    Hi bro if i am sale agriculture land have to pay capital gain tax?

  • @yilavarasuyilavarasu1782
    @yilavarasuyilavarasu1782 2 ปีที่แล้ว +1

    ஒருவர்‌ 60 லட்சத்திற்கு வீட்டை விற்று அத்தொகைக்கு 40 லட்சத்திற்கு வேறு ஒரு வீடு வாங்குகிறார்
    அதற்கு எவ்வளவு வரி செலுத்த வேண்டும் வீடு வாங்கிய ஆண்டு 2001

    • @nivasexcites
      @nivasexcites  2 ปีที่แล้ว

      What is the registered price of house or land in 2001?

  • @Thalaivan001
    @Thalaivan001 7 หลายเดือนก่อน +1

    One doubt sir 1.5 lakhs ku vanguna site la 13lakhs ku house construction panni.... Ippo 60 lakhs ku sale pannitom after 20 years.... Construction cost 13 lakhs ku enga kita endha proof illa ippo epdi LTCG tax calculate pannuvanga?

    • @nivasexcites
      @nivasexcites  7 หลายเดือนก่อน

      Sir, You have to get valuation report from a surveyor

  • @ravicommando1
    @ravicommando1 ปีที่แล้ว

    Hi, I have a query about Rural Agriculture land. Is all the sale proceed of rural agriculture land is Non Taxable?? Or Do I need to buy another agriculture land from this money to save tax?? This is rural Agriculture land in Haryana..... Thanks

  • @Philomath.In.Tamil.
    @Philomath.In.Tamil. ปีที่แล้ว +2

    Sir, what if i sold my property for 34 lakhs but i bought it for 45 lakhs?

    • @nivasexcites
      @nivasexcites  ปีที่แล้ว +1

      It's a loss. No need to pay any tax

  • @c.seditionchannel
    @c.seditionchannel 6 หลายเดือนก่อน +1

    Sollunga bro

  • @subbarayalumohandoss1545
    @subbarayalumohandoss1545 6 หลายเดือนก่อน +2

    கேப்பிட்டல் கையின் Tax கால்குலேசன் எவ்வளவுக்கு வருதோ (after Indexation) அதற்கு மட்டும் பாண்ட் வாங்கினால் போதுமா? மீதம் உள்ள பணத்தை ஒயிட் தானே. அதை வேறு FD , NSC., Mf போன்றவற்றில் முதலீடு செய்யலாம் அல்லவா? Pl. reply.

    • @nivasexcites
      @nivasexcites  6 หลายเดือนก่อน +1

      You have to buy bonds equal to the profit. Balance you can invest on your choice

    • @subbarayalumohandoss1545
      @subbarayalumohandoss1545 6 หลายเดือนก่อน +2

      @@nivasexcites Thank you Sir. One more doubt. Instead of purchasing bond, shall I purchase vacant land plot for that amount Sir. Please clarify this also Sir.

    • @rbalajinarayanan3730
      @rbalajinarayanan3730 4 หลายเดือนก่อน

      yes you can buy land also​@@subbarayalumohandoss1545

  • @chandrasekharramanan8763
    @chandrasekharramanan8763 5 หลายเดือนก่อน +1

    This is not valid as on date as amendment has taken place in the budget

    • @nivasexcites
      @nivasexcites  4 หลายเดือนก่อน

      Still valid sir. Indexation is applicable for properties bought before the year 2000

    • @rajakumarsambandan2283
      @rajakumarsambandan2283 4 หลายเดือนก่อน

      Yes

  • @k19-u6n
    @k19-u6n ปีที่แล้ว +1

    Sir if we invest 50 lac for 5 year.
    1) Is the interest earned @5% given every year or together on maturity after 5 years?
    2) Is it possible to withdraw say 10 lacs after 3 years in case any need arises? Or is it impossible to withdraw anything until 5 years?

    • @nivasexcites
      @nivasexcites  ปีที่แล้ว +1

      5% interest is per annum. It will be credited in your account. You can't close in-between even for emergency.

    • @k19-u6n
      @k19-u6n ปีที่แล้ว

      @@nivasexcites Thank you so much for reply Sir.
      What i meant is, can we withdraw 10 lakh mid way, and pay 20% Long term capital gain tax on the withdrawn amount and make use of it.
      Or even this facility is not there?

    • @nivasexcites
      @nivasexcites  ปีที่แล้ว +1

      @@k19-u6n not there. It's a 5year bond

    • @k19-u6n
      @k19-u6n ปีที่แล้ว

      @@nivasexcites Ok. Thanks sir

  • @kiran_sandhya_pv
    @kiran_sandhya_pv 8 หลายเดือนก่อน +1

    Hi sir ... I am going to my property of house .. My buyer is going to apply for loan so the loan amount will be credited to my account ... the amount is given through cheque n its above 27 lakhs .... if amount is credited to my is taxable sir ? Pls clarify my doubt sir

    • @nivasexcites
      @nivasexcites  8 หลายเดือนก่อน

      Hope you watched the video fully. Only for profit, we have to pay 20% tax

    • @kiran_sandhya_pv
      @kiran_sandhya_pv 8 หลายเดือนก่อน

      @@nivasexcites I have bought for 1 lakh in 1998 sir ...we r selling it now for 41 lakhs sir .... could u pls tell me how much to pay ?

    • @nivasexcites
      @nivasexcites  8 หลายเดือนก่อน

      @@kiran_sandhya_pv I have explained clearly in the video. You can calculate yourself roughly. For assistance, contact your Auditor or tax consultant.

    • @kiran_sandhya_pv
      @kiran_sandhya_pv 8 หลายเดือนก่อน

      @@nivasexcites thank u sir

  • @chandrasekaran2303
    @chandrasekaran2303 8 หลายเดือนก่อน +1

    Interest tax free sir clarify

    • @nivasexcites
      @nivasexcites  8 หลายเดือนก่อน

      Interest is taxable as per tax slab. Interest will be added to your annual income

  • @SenthilKumar-pb3nu
    @SenthilKumar-pb3nu 5 หลายเดือนก่อน +1

    Indexation gone in new budget 😮😮😮

    • @nivasexcites
      @nivasexcites  5 หลายเดือนก่อน

      Still available for property bought before 2001

  • @omprakashgratitude2363
    @omprakashgratitude2363 ปีที่แล้ว +1

    இடத்தை விற்று பணமாக கொடுத்தால் அதை எப்படி capital gain bond ல் போட முடியும்

    • @nivasexcites
      @nivasexcites  ปีที่แล้ว

      Only for registration value minus purchase value(indexed cost value) will be taxed.

    • @omprakashgratitude2363
      @omprakashgratitude2363 ปีที่แล้ว

      @@nivasexcites
      How much interest rate

  • @christinagladson2972
    @christinagladson2972 ปีที่แล้ว +1

    My father 80 plus year old sold his village residetial property (50 years old) for Rs 13.50 lakhs. Does he comes under CG calculation?
    If yes, Can he buy a property for this amount along with his daughter's share and be co-owner?
    Please clarify 🙏

    • @nivasexcites
      @nivasexcites  ปีที่แล้ว

      For smaller amount, there won't be any issue. No need to go for Capital gain bonds.

  • @venkatesanmunuswamy1291
    @venkatesanmunuswamy1291 4 หลายเดือนก่อน +1

    Im sale of land in my name may 24 amt 900900(guideden value) next year this amt i paid tax or not in next year or now im which amt im buy capital bonds reply sir...

    • @nivasexcites
      @nivasexcites  4 หลายเดือนก่อน

      @@venkatesanmunuswamy1291 given information is not enough to give suggestion

  • @rajakumargajarajan458
    @rajakumargajarajan458 3 หลายเดือนก่อน

    Interest for 1 49 lac on 7 laxs investment from your illustration is incorrect. Tax on 7lacs gain is tax free and interest received at 5% on 7 lacs is nitvtax free.