Heads of Income
Capital Gains
Short-term vs long-term, indexation, exemptions under 54 series, LTCG on equities.
Income-tax Act, 1961
Sections 45–55A
Income-tax Act, 2025
Clauses 67–91
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Side-by-side clauses
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- §45
Any profits or gains from transfer of a capital asset chargeable in the year of transfer.
Cl. 67Charging clause retained; definition of transfer aligned with 2025 clause 2.
No working note
- §2(42A)
Long-term: listed securities > 12 months, unlisted shares/immovable > 24 months, other > 36 months.
Cl. 2 (holding period)ChangedStandardised: > 12 months for listed, > 24 months for all other capital assets.
No working note
- §112A
LTCG on listed equity taxed at 10% over ₹1 lakh exemption.
Cl. 92ChangedLTCG on listed equity taxed at 12.5% over ₹1.25 lakh exemption.
No working note
- §111A
STCG on listed equity taxed at 15%.
Cl. 91ChangedSTCG on listed equity taxed at 20%.
No working note
- §112
LTCG on other assets taxed at 20% with indexation (or 10% without for listed bonds).
Cl. 93ChangedLTCG on other assets taxed at 12.5% without indexation; grandfathering for pre-23-Jul-2024 real-estate.
No working note
- §54 / §54F
Exemption for reinvestment of LTCG in residential house.
Cl. 82 / Cl. 83ChangedSame exemption retained with ₹10 crore cap on reinvestment (introduced by FA 2023, now codified).
No working note
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