Any individual, Hindu Undivided Family (HUF), approved institution and non-resident Indian (NRI), can invest in these bonds provided certain conditions are met. The condition is that only long-term capital gains (LTCG) earned by selling a residential flat or independent house, which you held for at least three years, can be invested in this bond.
Modified on: Fri, 7 Dec, 2018 at 12:08 PM
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