Capital Gain Bonds are issued by REC (Rural Electrification Corporation Ltd), PFC (Power Finance Corporation Ltd), NHAI (National Highways Authority of India) and IRFC (Indian Railways Finance Corporation Limited). They are not listed on any exchange. If you wish to invest in capital bonds then you have to buy them physically or in a demat account by the issuer or provider. You can invest up to Rs. 50 lakh in these bonds.
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