Capital gains - Income Tax Bill, 2025

Chapter: IV

COMPUTATION OF TOTAL INCOME

Part: E
Capital gains
Clause 67	:	Capital gains. Clause 67 of the Bill provides for capital gains and also seeks to provide the chargeability of Income-tax under the head Cap....
Clause 68	:	Capital gains on distribution of assets by companies in liquidation. Clause 68 of the Bill provides for capital gains on distribution of assets by companies in liquidation.....
Clause 69	:	Capital gains on purchase by company of its own shares or other specified securities. Clause 69 of the Bill provides for capital gains arising to shareholders or holders of specified securities, when a company p....
Clause 70	:	Transactions not regarded as transfer. Clause 70 of the Bill provides for delineation all the transactions which will not be regarded as transfer of capital asset f....
Clause 71	:	Withdrawal of exemption in certain cases. Clause 71 of the Bill provides for conditions wherein exemption from taxation as capital gains are withdrawn.....
Clause 72	:	Mode of computation of capital gains. Clause 72 of the Bill provides for mode of computation of capital gains.....
Clause 73	:	Cost with reference to certain modes of acquisition. Clause 73 of the Bill provides for the cost of acquisition of the asset with reference to certain modes of acquisition.....
Clause 74	:	Special provision for computation of capital gains in case of depreciable assets. Clause 74 of the Bill provides for special provision for computation of capital gains in case of depreciable assets. The said....
Clause 75	:	Special provision for cost of acquisition in case of depreciable asset. Clause 75 of the Bill provides for computation of capital gains with respect to assets that are depreciable, as well as the p....
Clause 76	:	Special provision for computation of capital gains in case of Market Linked Debenture. Clause 76 of the Bill provides for special provision for computation of capital gains in case of Market Linked Debenture.....
Clause 77	:	Special provision for computation of capital gains in case of slump sale. Clause 77 of the Bill provides for the computation of capital gains in the scenario of a slump sale of a capital asset.....
Clause 78	:	Special provision for full value of consideration in certain cases. Clauses 78 and 79 of the Bill provide for special provision for full value of consideration in certain cases and special prov....
Clause 79	:	Special provision for full value of consideration for transfer of share other than quoted share. Clauses 78 and 79 of the Bill provide for special provision for full value of consideration in certain cases and special prov....
Clause 80	:	Fair market value deemed to be full value of consideration in certain cases. Clause 80 of the Bill provides for the fair market value shall be deemed to the full value of consideration as a result of tr....
Clause 81	:	Advance money received. Clause 81 of the Bill provides for advance money received regarding the transfer of a capital asset.....
Clause 82	:	Profit on sale of property used for residence. Clause 82 of the Bill provides for the capital gains arising from profits on sale of residential properties.....
Clause 83	:	Capital gains on transfer of land used for agricultural purposes not to be charged in certain cases. Clause 83 of the Bill provides for capital gains on transfer of land used for agricultural purposes not to be charged in cert....
Clause 84	:	Capital gains on compulsory acquisition of lands and buildings not to be charged in certain cases. Clause 84 of the Bill provides for capital gains on compulsory acquisition of lands and buildings not to be charged in certai....
Clause 85	:	Capital gains not to be charged on investment in certain bonds. Clause 85 of the Bill provides for capital gains not to be charged on investment in certain specific bonds.....
Clause 86	:	Capital gains on transfer of certain capital assets not to be charged in case of investment in residential house. Clause 86 of the Bill provides for non-chargeability of capital gains in specific scenarios of investment in residential hous....
Clause 87	:	Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area. Clauses 87 and 88 of the Bill provide for exemption of capital gains on transfer of assets in cases of shifting of industrial....
Clause 88	:	Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone. Clauses 87 and 88 of the Bill provide for exemption of capital gains on transfer of assets in cases of shifting of industrial....
Clause 89	:	Extension of time for acquiring new asset or depositing or investing amount of capital gains. Clause 89 of the Bill provides for scenarios for extension of time for acquiring new assets or depositing or investing amount....
Clause 90	:	Meaning of “adjusted”, “cost of improvement” and “cost of acquisition”. Clause 90 of the Bill provides for meaning of adjusted , cost of improvement and cost of acquisition and also seeks to deline....
Clause 91	:	Reference to Valuation Officer. Clause 91 of the Bill provides for reference to Valuation Officer for ascertaining the fair market value of a capital asset.....