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Income_tax_2025

Section / Rule Number Content


67. Capital gains.
68. Capital gains on distribution of assets by companies in liquidation
69. Capital gains on purchase by company of its own shares or other specified securities.
70. Transactions not regarded as transfer.
71. Withdrawal of exemption in certain cases.
72. Mode of computation of capital gains.
73. Cost with reference to certain modes of acquisition.
74. Special provision for computation of capital gains in case of depreciable assets.
75. Special provision for cost of acquisition in case of depreciable asset.
76. Special provision for computation of capital gains in case of Market Linked Debenture.
77. Special provision for computation of capital gains in case of slump sale.
78. Special provision for full value of consideration in certain cases.
79. Special provision for full value of consideration for transfer of share other than quoted share.
80. Fair market value deemed to be full value of consideration in certain cases.
Advance money received
Profit on sale of property used for residence.
Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases.
Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases.
Capital gains not to be charged on investment in certain bonds.
Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house.
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area.
Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.
Extension of time for acquiring new asset or depositing or investing amount of capital gains.
Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”.
Reference to Valuation Officer.
Undisclosed income of any other person.