Sections 45 to 54H of the Income-tax Act, 1961
Reference index to the capital-gains provisions of the Income-tax Act, 1961, including chargeability, transfers, computation, deemed consideration, cost rules and exemptions available on specified reinvestments or transfers.
Current legal position from 1 April 2026:
The Income-tax Act, 2025 came into force on 1 April 2026 and replaced the Income-tax Act, 1961 for tax year 2026-27 and subsequent tax years. Under the repeal-and-savings provisions in Section 536, proceedings relating to tax years beginning before 1 April 2026 continue to be governed by the Income-tax Act, 1961. This page is therefore maintained as a reference to the earlier Act and its section numbering.
Charge, Transfers and Computation - Sections 45 to 49
- What is Capital gains? Section 45 of Income Tax Act 1961
- What is Capital gains on distribution of assets by companies in liquidation? What is Capital gains on purchase by company of its own shares or other specified securities? Section 46 and 46a of Income Tax Act 1961
- What are the Transactions not regarded as transfer? Section 47 of Income Tax Act 1961
- What is Withdrawal of exemption in certain cases? Section 47A of Income Tax Act 1961
- What is Mode of computation? Section 48 of Income Tax Act 1961
- What is Cost with reference to certain modes of acquisition? Section 49 of Income Tax Act 1961
Special Valuation and Computation Rules - Sections 50 to 51
- What is Special provision for computation of capital gains in case of depreciable assets? Section 50 of Income Tax Act 1961
- What is Special provision for cost of acquisition in case of depreciable asset? What is Special provision for computation of capital gains in case of slump sale? Section 50A and 50B of Income Tax Act 1961
- What is Special provision for full value of consideration in certain cases? Section 50C of Income Tax Act 1961
- Section 50CA Special provision for full value of consideration for transfer of share other than quoted share
- What is Fair market value deemed to be full value of consideration in certain cases Advance money received? Section 50D and 51 of Income Tax Act 1961
Capital-Gains Exemptions and Reinvestment Reliefs - Sections 54 to 54H
- How to calculate Profit on sale of property used for residence? Section 54 of Income Tax Act 1961
- How to Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases? Section 54B of Income Tax Act 1961
- What is the meaning of Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases? Section 54D of Income Tax Act 1961
- What is the meaning of Capital gain on transfer of capital assets not to be charged in certain cases? Section 54E of Income Tax Act 1961
- What is the meaning of Capital gain on transfer of long-term capital assets not to be charged in the case of investment in specified securities? Section 54EA of Income Tax Act 1961
- What is the meaning of Capital gain on transfer of long-term capital assets not to be charged in certain cases? Section 54EB of Income Tax Act 1961
- What is the meaning of Capital gain not to be charged on investment in certain bonds? Section 54EC of Income Tax Act 1961
- What is the meaning of Capital gain on transfer of certain listed securities or unit not to be charged in certain cases? Section 54ED of Income Tax Act 1961
- Section 54EE Capital gain not to be charged on investment in units of a specified fund
- What is the meaning of Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house? Section 54F of Income Tax Act 1961
- What is the Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area? Section 54G of Income Tax Act 1961
- What is the Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone? Section 54GA of Income Tax Act 1961
- What is the meaning of Capital gain on transfer of residential property not to be charged in certain cases? Section 54GB of Income Tax Act 1961
- What is Extension of time for acquiring new asset or depositing or investing amount of capital gain? Section 54H of Income Tax Act 1961