Capital gain bonds or 54EC bonds are fixed-income instruments that provide capital gains tax exemption under section 54EC to the investors. The tax liability on long-term capital gains from the sale of immovable property can be reduced by purchasing 54EC bonds.
REIT is an investment trust that owns, manages and operates income-producing real estate assets. It allows individual investors to make investment in this platform and earn income in the form of rental yields and appreciation in capital values of the property.