Can you claim the Section 54EC capital gains bond exemption after filing the ITR? Here's the rule

Section 54EC provides exemption from long-term capital gains on sale of land and building held over 24 months.

Investment in specified bonds (e.g., NHAI, REC) within 6 months of sale is required to claim exemption.

The exemption can be claimed even after filing ITR, provided bonds are purchased before the ITR due date under Section 139(1).