Scenario A · pay the tax
Gain ₹50,00,000.00. Tax at 12.5% is ₹6,25,000.00. Cash left today is ₹73,75,000.00.
NPV ₹73,75,000.00
Bharosa Tools
Property tax paths
Compare 12.5% tax paid now with a capped 54EC bond lock.
12.5% plain gain
Tax now, or a 54EC lock
Scenario B · 54EC bonds
Lock ₹50,00,000.00 at 5.25% for 5 years, capped at ₹50,00,000. Tax still due on the rest is ₹0.00. Free cash today is ₹30,00,000.00.
NPV ₹74,51,002.37
Scenario B has the higher NPV at an 8% discount rate used only on this screen. Bond interest is treated as five yearly payments and is not taxed here. Indexation and the older 20% path are not calculated. Confirm the rate, the ₹50 lakh cap, and the lock-in before acting.