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1961 Section 54GA→2025 Section 88, Section 2

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From the Income Tax Department's correspondence. Change labels are an aid to reading; the text of the Acts prevails. Text as on 22 May 2026 (1961) and 25 August 2026 (2025) · 1961 source ↗ · 2025 source ↗ ·

1961 Income-tax Act, 1961

Section 54GAExemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.Read on its page ›

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2025 Income-tax Act, 2025

Section 88Exemption of capital gains on transfer of assets in cases of shifting of industrial undertaking from urban area to any Special Economic Zone.Read on its page ›

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Section 2Definitions.Read on its page ›

Section 2 is long. or read it on its page.